会计信息的编报视角 Financial Reporting Perspective ●会计制度的选择与影响 Accounting System Choice ●盈余管理 Earnings management ●会计政策选择 Accounting Policy Choice ●盈利预测 Earnings forecast会计信息的编报视角 Financial Reporting Perspective ⚫ 会计制度的选择与影响 Accounting System Choice ⚫ 盈余管理 Earnings Management ⚫ 会计政策选择 Accounting Policy Choice ⚫ 盈利预测 Earnings Forecast