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本文从盈余管理检验模型、盈余管理检验方法和盈余管理诱因三个方面对韩国季节性股票发行公司盈余管理检验进行了说明和研究
This paper illustrates and studies the earnings management of Korean seasonal stock issuers from three aspects: the model of earnings management test, the method of earnings management test and the incentive of earnings management