2006•Journal of Anhui University of TechnologyRequires access
Ponderations on the Management of Profits in Listed Companies
Shaoping Liu
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Abstract
The Flexibility and incompleteness of accounting norm and the imperfectness of independent audit are the bases of the existence of profit management,while some systematic regulations for listed companies are the basic motive for generating profit management.To strengthen the supervision and administration of profit management,we should reform and perfect corresponding systems,and reduce the motivation of generating profit management.