关于财务困境企业盈余操纵计量的通知

2009 International Conference on Management and Service Science Pub Date : 2009-10-30 DOI:10.1109/ICMSS.2009.5305480

Hsiao-Fen Hsiao, Ai-Chi Hsu

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引用次数: 0

摘要

本文提供的证据表明，在财务危机之前的时期，管理者进行盈余操纵，以掩盖糟糕的公司业绩。实证结果表明，在财务业绩恶化的企业中，危机发生前陷入困境的企业操纵了收益。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Notice of RetractionMeasuring Earnings Manipulation in the Financial Distress Firms

The paper provides evidence that, prior to periods before financial distress, managers make earnings manipulation to veil poor corporate performance. The empirical result findings suggest that, in firms with deteriorating financial performance, that the distress firms manipulate earnings before the crisis taken place.

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2009 International Conference on Management and Service Science

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