发布网友 发布时间:2024-10-01 03:42
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热心网友 时间:2024-10-24 11:02
Control of earning is the control or adjustment of the accounting profit in coporate's external financial reports by the management, based on accounting principles and aiming to maximize the corporate's profit. However, with the surging of the public coporates in China, the problem of unfair accounting is worsening. Control of earning has been the key factor that hinders healthy development of China's stock market. Thus it is of great meaning to analyze its motives, approaches, protection and solutions.