使用真实活动操纵的盈余管理与未来绩效之间的关系:来自达到盈余基准的证据

The Relation Between Earnings Management Using Real Activities Manipulation and Future Performance: Evidence from Meeting Earnings Benchmarks*

Contemporary Accounting Research · 2010
被引 1366 · 同刊同年前 2%
人大 A-FT50ABS 4
盈余管理真实活动操纵会计学公司财务