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ID:50181246
大小:1.74 MB
页数:47页
时间:2020-03-04
《会计师事务所行业专长与盈余管理相关性探讨.pdf》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、5实证分析.............................................................................................................195.1样本选取...................................................................................................195.2关键变量定义......................
2、.....................................................................195.2.1解释变量——应计师事务所行业专长.........................................195.2.2被解释变量——盈余管理.............................................................205.2.3控制变量................................
3、.........................................................215.3模型设计....................................................................................................235.4实证检验与分析.............................................................................
4、...........235.4.1描述性统计.....................................................................................235.4.2相关性检验结果及分析.................................................................275.4.3回归结果及分析...................................................
5、..........................285.4.4稳健性检验.....................................................................................316研究结论及政策建议.........................................................................................336.1研究结论......................
6、.............................................................................336.2政策建议...................................................................................................33参考文献................................................................
7、.................................................36IIContents1Introduction...........................................................................................................11.1TheSignificanceandBackground..........................................
8、.......................11.2ResearchScopeandMethods.......................................................................21.3Framework.................................................................................
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