Contrast Analysis of the Earnings Management Technological Methods under the New and Former" Enterprise Accounting Criterion"
Shao Yi-ping · Journal of Beijing Institute of Economic Management · 2007
Since January 1,2007, The New Criteria of 1+38 Items has been executed in the list companies.These new criteria expand the adoptable technical method to control the earnings of the list companies.This article carries out the contrast analysis of earnings management space under the new and the former criterion systems according to the division principle of the accountant occupational judgment system,thus provides the references for recognition of the excessive earnings management for the accounting information users and the supervising and managing departments over the list companies.