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日期:2024-07-24
盈餘管理(Earnings Management)美國會計學者斯考特(Scott)在其所著的《財務會計理論》一書中認為,盈餘管理是會計政策的選擇具有經濟後果的一種具體表現。...
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日期:2024-07-27
Earnings Management takes advantage of how accounting rules can be applied and are legitimately flexible when companies can incur expenses and ......
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日期:2024-07-22
Before diving into what earnings management is, it is important to have a solid understanding of what we mean when we refer to earnings. Earnings are the ......
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日期:2024-07-22
This chapter defines earnings management and explains the difference between legal and illegal earnings management (commonly called “cooking the books”)....
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日期:2024-07-24
2014年7月14日 - Earnings management is a hot topic in the accounting world. In this lesson, you will learn what it is, what techniques are most popular and see......
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日期:2024-07-26
Definition of earnings management: Manipulation of a company's financial earnings either directly or through indirect accounting methods. This is more......
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日期:2024-07-20
Earnings Management and Its Implications Educating the Accounting Profession. By Michael D. Akers, Don E. Giacomino, and Jodi L. Bellovary ......
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日期:2024-07-22
Have you heard the one about the company that needed to hire a chief corporate accountant? In the last interview session each finalist was given financial ......