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EarningsManagementandEarningsQuality(英文版)
What is Earnings Management? (Bryan Hall’s Webpage)
Earnings management is defined by accounting literature as
〝distorting the application of generally accepted accounting principles.
〞 Arthur Levitt, the old SEC Chairman, defined earnings management as
〝practices by which earnings reports reflect the desires of management rather than the underlying financial performance of the company.
〞Earnings management is often defined as the planned timing of r ...
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