As early as revenue management was

As early as revenue management was seen as someone who systematically interfered with the normal reporting process of financial reporting in pursuit of personal gain. In reality, there are various revenue management methods such as adopting accounting methods, selecting parameters, and even building data. As a result, the profit situation of the company is artificially managed, and the corresponding signal effect is generated, which is detrimental to the public interest. No matter which method you choose to implement revenue management, your business is the ultimate decision maker. Yield management still follows generally accepted accounting standards and superficial accounting estimates, but the true reliability of accounting information is significant because it performs certain operations on financial data at the right time for operations. Will drop to. In line with the principle of accounting information neutrality. It is inconsistent. The purpose of revenue management for personal gain is very clear, but the complexity of revenue management is not just about manipulating stock prices and promoting positions, but perhaps the manager's good management skills. By telling the market, it is in expressing the profit. Due to the nature of goodwill, goodwill measurement is subjective and the amount of goodwill is relatively high, but by using goodwill impairment tests to change the profit distribution for different accounting periods, companies have made a corresponding attempt. can do. Increase the amount of goodwill impairment reserves to hide the truth about the company's poor performance, or secure a large amount of impairment reserves at a time to reduce the risk of ongoing losses and eliminate the special stock of listed companies. Prevent Processed. Wearing a "* ST" hat is useful for "lightly loading" at a later stage.