“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	multi-sensor fusion multi-sensor fusion of soil multisensory experience in exhibitions multi-server multi-server queue multi-server queueing system multi server system multi-server system multi-service access platform，MSAP multi-service transport platform，MSTP multiset multi-shaft pattern loom multi-shed weaving multi-shed weft insertion multi-sheeted region multislice calculation multislice method multislice model multislit diffraction multislit interference multi-slit mask multi-slit spectrograph multi-soliton solution multi-source data multi-source heterogeneous behavior data fusion

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