因此，本文试图对上市公司的治理结构与盈余管理及其两者关系进行系统的规范分析和实证研究。
So, the paper aims to does systematic theoretical analysis and positive research on the relationship between corporate governance structure and earnings management of listed companies.
信息含量表示会计盈余与股票回报之间的关系。
The information content means the relation between accounting earnings and the stock return.
会计准则制定机制与盈余管理存在着密切的关系。
There are the close relations between the accounting standards development mechanism and the earnings management.
实证检验发现我国上市公司的现金流波动性与企业价值负相关，而盈余波动性与企业价值无固定关系。
The empirical study finds that the cash flow volatility is significantly negatively related to firm value but earning volatility has no fixed relationship with it.
由于应计会计制和委托代理关系等因素的存在，盈余管理是不可能完全杜绝的。
For the reason of accrual accounting and principal-agent relationship, earnings management is inevitable.
外部董事在董事会所占比例和董事会会议次数都和盈余管理行为没有明显关系。
The proportion of outsides on the board and the number of boards' meetings have no significant relationship with earnings management.
信息含量表示年度会计盈余与年度股票收益之间的关系。
Information content measures the relationship between year accounting earnings and yearly stock returns.
本文利用2003年675家符合研究要求的上交所上市公司作为样本，研究了董事会监管与盈余管理之间的关系。
This paper investigates the relationship between board monitoring and earnings management, based on a broad cross-sectional sample of 675 qualified listed companies in 2003.
采用建立线性模型的研究方法，经过规范性分析得到：盈余反应系数与收益质量呈线型关系。
Linear model used to establish the research methods, the normative analysis: revenue and earnings response factor was the quality of linear relations.
这关系到一国财政收入和开支，包括削减开支而编制出有盈余的预算，扩大高征税的收税范围等。
These relate to a country's revenue and expenditure and include bud getting for a surplus by pruning its expenditure, levying high taxes extending, the areas of taxation, etc.
文章以我国上市公司2003-2005年的数据为样本，检验了控股股东所有权、双向资金占用和盈余质量之间的关系。
With the data during 20032005 of China's listed companies, this study examines the relations among controlling shareholders, bidirectional embezzlement of funds and earnings quality.
以往的研究大多探讨了盈余水平的高低及每股净资产的大小，或盈余变化的大小和方向与披露时滞的关系，没有考虑盈余质量问题。
However studies before had only discussed the relationship between the level of earnings, net asset per share, variation of earnings or direction and disclosure delay.
关联交易度与盈余价值相关性之间呈现先上升后下降的倒u型关系。
There is a significant "inverse u" relation between related-party transactions and earnings' value relevance.
首先，在评述前人相关研究成果的基础上，分析了审计意见与盈余管理的关系以及事务所规模对其产生的影响。
First of all, we analyze the relationship between auditing opinion and earnings management, and the influence of auditor size on it on the basis of previous research comments.
研究发现：第一大股东的持股比例与盈余管理之间呈现倒U型关系；
The result shows that: the earnings management presents an inverted-U relations with the proportion of the first major stockholder;
在全球需求疲弱之际，要求一个拥有巨额经常账户盈余的国家减少盈余，显然与保护主义做法扯不上关系。
There is nothing evidently protectionist about asking a country with a huge current account surplus to reduce it, at a time of weak global demand.
本文以盈余质量为切入点，研究盈余质量与年度报告披露时滞之间的关系。
In this study, we investigate the relationship of earnings quality and disclosure delay.
本文从中国上市公司发放现金股利的实际情况入手，对股利支付与盈余质量的相关关系进行研究。
This paper started with actual situation of cash dividends of Chinese listed companies, and then researched the relations between dividends distribution and the earnings' quality of these companies.
盈余管理存在原因很多，委托代理关系是盈余管理得以存在的重要原因。
There are many reasons of the existing earnings management, the main reason is Principal-Agency.
本文以中国A股上市公司为研究对象，分析了企业盈余质量与总借款债务成本，长期借款债务成本和信用借款债务成本之间的关系，以检验我国银行是否能够识别借款企业的盈余质量。
We examine the relation of earnings quality and cost of debt in Chinese A-share stock markets in order to test whether banks in China can see through firms' earnings quality.
a对CEO薪酬结构中各个部分与盈余管理的关系进行了实证考察。
Each part of and the earnings management relations have carried on the real diagnosis inspection to the CEO salary structure in.
论文以2005年中国民营上市公司为样本，分析了公司治理与公司盈余管理之间的关系。
With the sample of civil-owned listed company in 2005, the paper analyzes the relation between corporate governance and earnings management.
本文利用会计盈余价值相关性的回报模型，试图从投资者这一较新的角度切入，以研究和发现我国会计师事务所的规模与投资者感知的审计质量之间的关系。
Using the return model of value-relevance of accounting income, we try to investigate and find the relationship between auditor size and the perception of auditor quality by the investors in China.
第二部分，考察盈余公告前的R平方和超额累计收益率的关系。
Using data around earnings announcement in Chinese market, this paper explores the topic about R square around earnings announcement.
因此，正确界定盈余质量的含义，对盈余质量进行恰当地评价，分析股权结构与盈余质量之间的关系具有重要的理论和现实意义。
Therefore, it is important to define earnings quality's meaning correctly, measure earnings qualityappropriately and analyze the relationship between ownership structure and earnings quality.
在现代破产理论中，普遍关注的三个重要指标是：破产概率、破产时间、破产前瞬时盈余和破产赤字之间的关系。
In modern ruin theory, three important indicators of general concern are: the time of ruin, the deficit at ruin, the surplus immediately before the time of ruin.
实证分析的结果表明：盈余管理幅度大且获得标准审计意见的上市公司与高审计收费之间具有正相关关系；
The result of empirical study shows that the public companies, with a large extent of earning management and a standard audit opinion, have a positive relationship with the auditing fees;
实证分析的结果表明：盈余管理幅度大且获得标准审计意见的上市公司与高审计收费之间具有正相关关系；
The result of empirical study shows that the public companies, with a large extent of earning management and a standard audit opinion, have a positive relationship with the auditing fees;
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