石家庄经济学院学报2011，Vol.34Issue(5)：50-53,4.
上市公司所得税盈余管理：动机、方式与案例分析
Study on the Income Taxes Earnings Management of Listed Companies： Motivation,Methods and Cases
刘名旭 1向显湖2
作者信息
- 1. 成都信息工程学院商学院,四川成都610103
- 2. 西南财经大学会计学院,四川成都610103
- 折叠
摘要
Abstract
Based on the accounting principle,this study analyzes the motivation,method and content of the earnings management of income tax with two cases of listed companies.The research found that the income tax earnings management becomes an important and popular method in listed companies for its large manipulation space.关键词
所得税/盈余管理/案例分析Key words
income tax/earnings management/case study分类
管理科学引用本文复制引用
刘名旭,向显湖..上市公司所得税盈余管理：动机、方式与案例分析[J].石家庄经济学院学报,2011,34(5):50-53,4.
