期刊文献+

金融危机背景下的政治成本与盈余管理——来自中国电力供热业上市公司的证据 被引量:7

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摘要 以电力供热行业为研究对象,以金融危机为研究背景,对盈余管理政治成本假说在我国的适用性进行了实证研究。研究发现,我国上市公司可能因为政治成本而进行盈余管理,而金融危机对于公司迫于政治成本进行负向盈余管理的影响并不显著;国有企业相对于非国有企业迫于政治成本进行更大程度的负向盈余管理。
作者 郭婉
出处 《绿色财会》 2014年第3期52-56,共5页 Green Finance and Accounting
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参考文献9

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二级参考文献39

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二级引证文献122

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