盈余管理的时间和误区(PPT 19页)
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资料简介：
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What is Earnings Management?
The process of establishing stakeholder expectations and achieving the result through legitimate and/or illegitimate methods
Why Are We Talking About It?
Illegitimate methods CLOUD financial reporting transparency
Contrary to unbiased reporting
Result is low quality earnings even if the target is reached.
U.S. capital markets placed a premium on predictability
SEC action in 1998
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