论文部分内容阅读
本文以我国上市公司盈余管理采用的实际业务盈余管理与应计项目盈余管理两种方式为基础,建立了我国上市公司盈余管理影响因素模型,并探究了描述性统计与相关系数与多元回归结果。
Based on the two methods of actual business surpluses management and accruals surpluses management, this paper establishes a model of earnings management influencing factors of listed companies in China, and explores the descriptive statistics and correlation coefficients with multiple regression results.