“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	The Art of Appreciation The Art of Building Cities the art of building cities The Art of Building Cities: City Building According to Its Artistic Fundamentals The Art of Chinese Ritual Masks The Art of Color The Art of Dramatic Writing the art of flower arranging the art of landscape plant The Art of Museum Exhibitions:How Story and Imagination Create Aesthetic Experiences The Art of Pingtan the art of weak application the arts and crafts of Qing dynasties The arts must serve the people and serve socialism. the arts of forgery The Asahi Gramophone Co., Ltd. The Ascent of F6 the Asean-Australia-New Zealand free trade agreement The Ashes The Asian Association for Lexicography The Asian Society of International Law The Asia-pacific Traditional Medicine The Asiatic Society The Assassin the assassination of Song Jiaoren

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。