Tuesday, July 25, 2017
Home >> Documents and Literature
Subject: Accounting Standards for Businesses Based on Earnings Management
Author: Wu Baozhong
Keyword: accounting standards, earnings management, changes in accounting policies, non-recurring profits and losses
Newspapers published: Journal of China Women's University
Issue No. original: No.2, 2012
This article finds that existing accounting standards played a certain role in the earnings management of listed companies. The paper also puts forth the following suggestions: formulate conceptual framework of accounting standards, implement the formulating program of accounting standards, disclose non-recurring profits and losses in income statements and allow accounting standards to constrain the disclosure of changes in accounting policies.
Hello visitor,
Hot Articles
2017 CWRS Women and Gender Studies Training Class Kicks Off in Beijing
Shen Yueyue Attends Event Marking 25th Anniversary of Promulgation of Law Protecting Women
The 61st Session of the Commission on the Status of Women Kicks Off in New York
UN Announces New Approach to 'Stamp Out' Sexual Exploitation and Abuse
More Female Cadres Occupy Leading Positions in Local Provinces and Municipalities
ACWF Hosts International Women's Day Reception in Beijing
Pledge Empowerment on Intl Women's Day: UN Chief
International Women's Day 2017
About Us | Job | Link | Contact Us