“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	eight barrel drum Eight-brocade Exercises eight buddhist emblems Eight Burst Nebula eight categories and two benefits eight categories of ancient music instrument Eight Chants eight children gathering around a lamp Eight Cloud Pagoda eight commandants eight confluence points eight curve Eight departments of “Manchukuo” Eight-diagram Broadsword Eight-diagram Great Spear Eight-diagram Palms Eight doctrine eight-drum Yangge Eight Eccentrics of the Yangzhou school eighteen arhats Eighteen Capitals of China Eighteen Chapters on Buddhist Studies eighteen clashes eighteen comments on Tibetan wedding banquets eighteen electron rule

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