The new accounting standards effectively restricted excessive earnings management, yet the ineffective execution of these new standards endowed excessive earnings management with new instruments, which could be solved through the professional judgments of accouters.

  • 新会计准则的规定有效的制约了过度盈余管理,但执行上的无效性使过度盈余管理有了新手段,会计职业判断是解决这一问题的首要办法。

  • 互联网摘选 2025-01-19 23:58:43

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