最近在看一篇英文文献,不知道这个词是啥意思.谢谢.文中红字的那个.

Earnings management can be achieved by various means such as the
use of accruals, changes in accounting methods, and changes in capital
structure (e.g., debt defeasance, debt-equity swaps). This study focuses
on total accruals as the source of earnings management.

[此贴子已经被作者于2008-7-29 13:24:57编辑过]