中小企业债权融资中的盈余管理.pdfVIP

2010 ETP/IITA 2010 International Conference on Management Science and Engineering ResearchofSmallandMedium-sized Enterprises’ EarningsManagementbasedonCreditfromBank 1 2 3 Shun-HuaYang MoQin andZhen-WeiGu ， ， 1)Schoolof FinanceandEconomics,Jiangsu University,Zhenjiang,Jiangsu,China, 2)Departmentof SME,ChinaMinshengBankin