For example, management can do earning management through planning transaction making permanent BTD. Management also can make transactions to change operating cash flow, and influence the accounting income and taxable income at the same time.

  • 比如管理层可通过改变交易时间、创造交易等规划或采取交易的行为产生永久性差异或改变经营活动现金流量来进行真实盈余管理,这种盈余管理行为将同时影响会计所得和应税所得。

  • 互联网摘选 2025-02-26 23:54:24

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