...损失；会计政策选择 [gap=1145]Key word: The contract theory ;Loss of asset impairment ;The choice of accounting policies ...
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The choice of accounting policies guided by tax planning is under the influence of various factors.
以税收筹划为导向的企业会计政策选择受到多种因素的制约和影响。
The position of the choice of accounting policies in the corporation management structure leads to the inevitability.
会计政策选择在公司治理结构中的地位决定了税收筹划的必然性。
Earnings management is the behavior of managers to maximize their private benefits or the market value of the company through the choice of accounting policies.
盈余管理是企业管理人员通过选择会计政策使自身利益最大化或企业市场价值最大化的行为。
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