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盈余管理
释义
盈余管理
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
well ordering principle
well-ordering principle
well-ordering relation
well-ordering set
well-ordering structure
well-ordering theorem
wellpath parameters
well pattern of complicated fault-block oilfield
well pattern updating
well performance system of oil well
well plant fracturing
well-poised
well poised series
well-poised series
well-posed
well-posed Cauchy problem
well-posed definition
well-posed difference problem
well posedness
well-posedness
well-posedness class
well posedness of interpolation problem
well-posed problem
well-posed solution
well-powered category
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