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。
Liability Method; Deferred Tax Assets; Earnings Management.
债务法；递延所得税资产；盈余管理。
There are interior incentives and exterior conditions for earnings management.
其产生有内在的动机及外部条件。
Compared with income of enforcing earnings management, cost is relatively small.
相对盈余管理的收益而言，实施盈余管理的成本比较小。
These lay a theoretical foundation forinresearching listed companies' Earnings Management.
这为研究我国上市公司盈余管理打下了理论基础。
There are many reasons of the existing earnings management, the main reason is Principal-Agency.
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。
This article studies earnings management of accruals and earnings persistence on public companies.
本文对我国上市公司应计项目盈余管理与盈余持续性进行研究。
Study the special motives and methods of earnings management of the state-holding listed companies.
对我国国有控股上市公司盈余管理的特殊动机和手段进行分析；
Among methods of earnings management, the main method is accounting changes in Chinese listed companies.
在众多的盈余管理手段中，会计变更是我国上市公司进行盈余管理的重要手段。
Efficient earnings management is a positive-sum game, and will leads to management's profit-seeking actions.
效率性盈余管理是正和博弈，它会激发管理者的生产性寻利行为；
The third section: The analysis about the reason and effect of public utilities companies ' earnings management.
第三部分：公用事业企业盈余管理的动因及效应分析。
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。
The paper researches the influence of earnings forecast deviation on earnings management behavior of listed companies.
文章研究上市公司盈利预测误差对公司盈余管理行为的影响。
The providers of the accounting reports have various motivations of earnings management, which are stimulating factors.
会计报告的提供者具有各种盈余管理的动机，他们构成了盈余管理的激励因素。
It has taken more than twenty years to study earnings management in abroad, while our country begin to study it lately.
国外盈余管理的研究已有二十余年，我国的盈余管理研究才刚刚起步。
The paper explores the concept of earnings management and the related concepts of accounting choice and financial fraud.
本文对盈余管理的概念作了界定，并对相关的概念——会计政策选择和财务舞弊作了辨析。
Listed companies; Earnings management; Quarterly distribution characteristics; Earnings quality of interim financial report.
上市公司；盈余管理；季度分布特征；中报盈余质量。
Furthermore, we propose some Suggestions based on analyses of industry difference and earnings management only for reference.
在对行业差异和盈余管理进行分析的基础上我们还提出了相关建议以资参考。
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。
Finally, in the current context of new situations, how to carry out more effective method of earnings management and advice accordingly.
最后，在当前新局势的情况下，对于如何进行更为有效的盈余管理提出相应的方法和意见。
This paper adopts the empirical method to study new accounting standards 'impact on earnings management that leaves in the different sectors.
本文即是采用实证的方法研究了新准则对不同行业上市公司盈余管理的影响。
This paper studies the incidence and correction of accounting errors, which are taken as a means of earnings management by the listed companies.
该文将会计差错的发生及其更正作为上市公司的一种盈余管理行为进行研究。
This paper studies the incidence and correction of accounting errors, which are taken as a means of earnings management by the listed companies.
该文将会计差错的发生及其更正作为上市公司的一种盈余管理行为进行研究。
应用推荐