問題詳情
一、分析師在進行財務報表分析時，必須先瞭解企業財務報表的品質，而財務報表品質可能受到企業盈餘管理的影響。試作：（25 分） ⑴企業管理當局在何種情況下容易有盈餘管理的動機？舉出五種情況，詳細說明為何在該情況下管理當局有強烈的動機進行盈餘管理。 ⑵就每一種情況指出管理當局可能會採取增加盈餘或減少盈餘的會計處理。請以下列格式回答上述問題：
(1)
(1)
參考答案
無參考答案
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