“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	flow-focusing channel flow function flow gauge flow graph flow-in flow in a network flow in caves flow in channels flow-included vibration flow index flow-induced vibration test of reactor vessel internals flow in fractures flowing back before production Flowing Molten Iron Society flowing phlegm flowing sentence Flowing Water flow injection analysis flow injection analysis (FIA) flow injection analyzer flow injection chemiluminescence flow injection gradient technique flow-injection immunoassay flow injection spectrophotometry flow injection titration

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