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新会计准则的实施对企业盈余管理产生新影响,既有积极影响也有消极影响,本文探讨新会计准则下盈余管理空间,希望对投资者和有关监管机构有所启示。
The implementation of the new accounting standards has a new impact on corporate earnings management, which has both positive and negative effects. This article explores the scope of earnings management under the new accounting standards and hopes to provide some enlightenment to investors and relevant regulatory agencies.