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- W2373451811 abstract "Using the data of manufacturing listed companies from 2003 to 2005 and 2008 to 2010,the influence from accounting standards reform to the earning management under different nature of actual controller has been invested.The results show that the level of earnings management in central government-owned enterprises has no significant change,while the level of earnings management in local government-owned enterprises and private enterprises has increased significantly." @default.
- W2373451811 created "2016-06-24" @default.
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- W2373451811 date "2013-01-01" @default.
- W2373451811 modified "2023-09-26" @default.
- W2373451811 title "Accounting Standards Reform,the Nature of Actual Controller and Earnings management" @default.
- W2373451811 hasPublicationYear "2013" @default.
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