“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	field of extremals field of finite type field of force field of formal Laurent series field of fractions field of frames field of functions field of geometric objects field of image field of interpretation field of line elements field of lines field of moduli field of moments field of natural coframes field of natural frames field of orthonormal coframes field of orthonormal frames field of p-adic numbers field of points field of prominences field of quotients field of rational expressions field of rational fractions field of rational functions

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