| 上市公司所得税盈余管理：动机、方式与案例分析 |
| |
| 引用本文： | 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. |
| |
| 作者姓名： | 刘名旭 向显湖 |
| |
| 作者单位： | 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 |
| |
| 摘 要： | 从会计核算的原理出发,在所得税会计准则操作层面上对所得税盈余管理的动机、方式以及内容进行原理阐述和分解,并结合上市公司实际案例比较分析。分析发现,所得税盈余管理有比较大的操作空间,已成为上市公司进行盈余管理的重要手段。
|
| 关 键 词： | 所得税 盈余管理 案例分析 |
Study on the Income Taxes Earnings Management of Listed Companies: Motivation,Methods and Cases |
| |
| LIU Ming-xu,XIANG Xian-hu.Study on the Income Taxes Earnings Management of Listed Companies: Motivation,Methods and Cases[J].Journal of Shijiazhuang University of Economics,2011,34(5):50-53. |
| |
| Authors: | LIU Ming-xu XIANG Xian-hu |
| |
| Institution: | LIU Ming-xu1,2,XIANG Xian-hu2(1.Chengdu College of Information Engineering,Chengdu,Sichuan 610103,2.Southwest University of Finance & Economics,Sichuan 610103) |
| |
| 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. |
| |
| Keywords: | income tax earnings management case study |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
