First discuss the conception and basic characters of the earnings management.
首先论述了盈余管理的概念和基本特征。
And the earnings management issue has always affected the quality of information of listed companies.
而盈余管理问题也一直影响上市公司报告的信息质量。
Then the earnings management degrees of samples are estimated, and the paper makes single sample t-test to them.
据此估算出研究样本的盈余管理程度，并对其进行了单样本t检验。
There are the close relations between the accounting standards development mechanism and the earnings management.
会计准则制定机制与盈余管理存在着密切的关系。
We compare the earnings management of a group of private banks with that of a group of similarly-sized public banks.
我们对一组私营银行的收益管理与一组相似规模的公有银行的收益管理进行了比较。
In order to take advantage of competition of the capital, the earnings management will be used as a management tool.
上市公司为了在资本竞争中占有优势，将盈余管理作为其常用手段。
Discuss the earnings management behavior of state-holding listed company based on its property right characteristic and defect.
以我国国有控股上市公司的产权安排特点和缺陷为基础，论述其盈余管理行为。
Each part of and the earnings management relations have carried on the real diagnosis inspection to the CEO salary structure in.
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。
The result shows that: the earnings management presents an inverted-U relations with the proportion of the first major stockholder;
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；
In a certain degree, the earnings management plays a positive role to solve contract rigidity and information communication barrier.
一定程度上，盈余管理在应对契约的刚性和信息沟通障碍等问题上起到了积极作用。
This case study and regulating the use of the method of combining the earnings management in China, the problems of system analysis and research.
本文采用规范研究和案例相结合的分析方法，对我国的盈余管理问题进行系统的分析和研究。
The second part limited the scope of the earnings management, and compared the earnings management, the excessive earnings management with earnings control;
第二部分对所研究的盈余管理范围进行了界定，并将盈余管理、过度盈余管理和利润操纵进行了比较；
The fourth part mainly discussed the theory and the realistic factor which affected the earnings management, and carried on the gambling analysis to the related parties.
第四部分主要讨论我国上市公司盈余管理行为的理论和现实因素，对盈余管理行为的各利益相关方进行了博弈分析。
The third part analyzed the earnings management on the foundation of introducing the Game Theory, and pointed out that this kind of behavior was an inevitable phenomenon.
第三部分在介绍博弈论理论的基础上，对我国上市公司的盈余管理行为进行了博弈分析，指出这种行为的出现是一种必然现象。
After analyzing the major factors affecting accounting earnings, we find that the controlling shareholder plays an important role in the earnings management which can affect earnings quality.
而上市公司的股权结构对上市公司的盈余管理有一定的影响，进而影响到公司的盈余质量。
This paper will combine them and study the impact of diversification on the earnings management in order to make helpful Suggestions and offer valuable reference for the domestic enterprises.
本文将两者联系起来，研究多元化经营对盈余管理的影响，以期为我国多元化经营和对盈余管理监督提供有益的建议和决策依据。
The paper analyze the relation between stock prices and earnings management by using the Ohlson and Feltham model.
本文利用费森-奥尔森模型来分析股票股价与盈利管理之间的关系。
Public companies also have to worry more about short-term earnings than do private companies, and management is required to kiss the butts of hedge fund managers and analysts.
相对于私营公司，上市公司还必须为短期盈利牵肠挂肚，公司的管理层也不得不对对冲基金经理和分析师们溜须拍马。
The biggest contributors to that growth came from higher merchant interchange income and higher wealth management service fees, the bank said in its earnings announcement.
银行盈利报告中说，商务往来收益以及理财服务费的提高对这个增长的贡献最大。
The story quotes CASH Asset Management director Patrick Yiu noting that China Unicom has seen no particular boost to earnings after signing a three-year deal with Apple in 2009.
该报道援引时富资产管理有限公司（CASH Asset Management）董事总经理姚浩然（PatrickYiu）的话指出，中国联通自从在2009年与苹果公司签订了一份为期三年的独家销售iPhone协议之后，并没有获得什么特别的盈利增长。
While I don't think it is likely that management embezzled the cash, I also don't see that they have benefited from the fraud on the market caused by inflated stock prices due to inflated earnings.
我不认为管理层侵占了这些公司的现金，同时，我也看不出他们在由于虚增利润而导致的股价虚增中得到了任何利益。
Little wonder that Exelon supported the bill enthusiastically: management sees a billion-dollar annual boost in earnings should it pass.
难怪Exelon如此热心的支持此法案的通过：这样，每年它将净增十亿美元的收益。
Earnings management is an important field in the study of the modern accounting theory.
盈余管理是现代会计理论研究中的一个重要领域。
To compile the list, we spoke to agents, lawyers and other sources to estimate a star's gross earnings (before taxes, management fees and other costs).
为了编辑这份榜单，我们曾咨询过经纪人、律师以及其他能够估计明星总资产的一切可能消息的源泉(除去税收、管理费以及其他费用)。
The factors to consider include balance sheet items, corporate management, business prospects and earnings outlook.
考察因素包括资产与负债表的项目、企业管理层、业务展望和盈利潜能。
The factors to consider include balance sheet items, corporate management, business prospects and earnings outlook.
考察因素包括资产与负债表的项目、企业管理层、业务展望和盈利潜能。
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