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- W2362659678 abstract "The management of the earnings is a subject with a history of 20 years. Its formation is mainly on the basis of commissioning responsibility, the restraint of debt contract, the consideration of decreasing tax, avoiding huge political costs, evading the risk of enterprise business, etc. The flexibility and time lag of accounting norms and the principle of cost profit contribute to that as well. Through analyzing the reasons why earnings management emerges and develops, enterprises and people who are correlated with every interest can receive some inspiration." @default.
- W2362659678 created "2016-06-24" @default.
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- W2362659678 date "2004-01-01" @default.
- W2362659678 modified "2023-09-23" @default.
- W2362659678 title "The Analysis of the Causing of Formation and Elicitation of Earnings Management" @default.
- W2362659678 hasPublicationYear "2004" @default.
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