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盈余管理概念辨析 被引量:3

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摘要 本文首先对盈余管理的概念进行了归类和评述,然后借鉴纳税筹划的定义方式,从盈余管理发生的时间角度出发,对盈余管理的概念进行了重新界定。
出处 《财会月刊》 北大核心 2009年第4期48-49,共2页 Finance and Accounting Monthly
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