“earnings management”的概念、定义、翻译、参考文献-科学参考

单词	earnings management
释义	earnings management Encyclopedia 管理学盈余管理释 earnings management盈余管理企业为了实现特定利益集团（诸如控制股东、管理层等）的利益动机，利用会计准则允许的会计政策选择、会计估计及其变更的机会，做出有利的判断、选择和估计，从而使企业的会计过程与经济过程出现不一致，并损害其他利益相关者的利益的行为。也称盈余操纵。
随便看	electroneurography electroneurography, ENOG electroneutrality electroneutrality principle electron event electron exchange reaction electron excited state electron excited X-ray fluorescence spectrometry electron excited Xray fluorescence spectrometry electron flare electron focusing electron gas electron gun electron gyro-frequency electron gyromagnetic ratio electron gyro-radiation electron-hole electron-hole droplet electron-hole liquid electron hole pair electron-hole pair electron hole quasi Fermi level electron-hole quasi-Fermi level electron hole recombination electron-hole recombination

科学参考收录了854744条科技类词条，基本涵盖了常见科技类参考文献及英语词汇的翻译，是科学学习和研究的有利工具。