search query: @journal_id 737 / total: 13
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| Author: | Gu, Zhaofeng |
| Title: | Discussing earnings management (original in Chinese) |
| Journal: | Finance and Economics
2000 : 3, p.33-37 |
| Index terms: | EARNINGS CORPORATE FINANCE PROFIT MANAGEMENT FINANCIAL POLICY |
| Language: | chn |
| Abstract: | Earnings management is a behavior, that is, enterprise managers make enterprise achieve the maximum of benefits or market value through selecting accounting policies. The emergence of it is not only based on intrinsic momentum but also external conditions. Currently, some behaviors concerning earnings management have negative impacts on the development of China's security market, what we should do is restrain the emergence of these behaviors unfavorable to earnings management. |
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