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上市公司利润操纵的利益相关者动态博弈分析 被引量:2

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摘要 文章从上市公司利益相关者之间的契约关系着手,分析和归纳了利益相关者利用利润操纵影响会计盈余的不同目的,对中小股东、企业管理层、审计机构建立了完全信息动态博弈模型并进行了均衡分析。
作者 严新忠
出处 《生产力研究》 CSSCI 北大核心 2007年第4期142-144,共3页 Productivity Research
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