Schipper(1988)n1认为盈余管理是有目的地干预对外财务报告过程,以获取某些私有利益的披露管理(disclosure management),他将盈余管理限定在对外报告领域,实质上是对所披露信息的操纵,而管理盈余报告及那些旨在影响或改变公认会计准则(GAAP)的活...
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... 会计信息公开制度 Accounting Information Disclosure System 信息公开管理 Disclosure Management 扩大信息公开 Expand Information Publicity ...
基于20个网页-相关网页
financial disclosure management 财务披露管理
information disclosure management 信息披露管理
Conflict and Disclosure Management systems DUK has developed unique systems to support its clients standards for expert consulting.
冲突和信息披露管理系统DUK开发独特的系统,以支持其客户标准的专家咨询。
Disaster recovery, private key management, and disclosure of controls activities are security concerns in the SaaS environment in the pay-on-demand infrastructure.
在按需付费的基础设施中,灾难恢复、专用密钥管理和控件行为公开是SaaS环境中的主要安全性顾虑。
Do you agree that disclosure of risk management information is sufficient?
你认为公司披露的公司风险管理资料足够吗?
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