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“income-increasing accounting accruals”

来源:学生作业帮 编辑:作业帮 分类:英语作业 时间:2024/08/28 13:53:08
“income-increasing accounting accruals”
On the basis of a sample of listed Chinese firms from 1996 to 1998,we observe that
managers execute transactions involving below-the-line items and use income-increasing
accounting accruals to meet regulatory ROE targets for stock rights offerings.
在此基础上对样品的中国上市公司从1996年到1998年,我们观察到
项目经理进行交易和使用增加的涉及线下
会计应计利润来满足股权监管籽的目标为祭.