摘要
系统研究了中国物流行业的上市公司盈余管理的相关问题,发现了物流行业盈余管理的一些相关特征并明确了其盈余管理程度较高的事实。
The paper studies the relevant issues on surplus management of the companies on the market of China logistics industry and finds out some relative features about surplus management of logistics industry and the facts that the degree of its surplus management is higher than other four industries.
出处
《物流技术》
2009年第7期19-22,共4页
Logistics Technology
关键词
物流企业
盈余管理
行业
logistics enterprise
surplus management
industry
