Monday, November 20, 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
Abstract:  
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.
如需查看完整内容,请先注册
Hello visitor,
Hot Articles
Move>>
P
h
o
t
o
ACWF President Conveys Congress Spirit at Chinese Women's Research Society
ACWF President Calls for Implementation of Xi Thought
ACWF VP Calls for 'Thoroughly Studying Congress Spirit'
ACWF VP Leads Study of Party Congress Spirit
Xi Jinping Presents New CPC Central Leadership
WSIC Party Members Cadres Inspired by President Xi's Report to the 19th National Congress
19th CPC National Congress Closes in Beijing
CWRS Holds Forum to Implement President Xi's Speech
Recommended
Move>>
About Us | Job | Link | Contact Us