首先,运用规范研究对亏损上市公司存在盈余管理动机与盈余管理方式的选择做出理论上的分析。
First of all, I used normative studies to analysis the motivation and selection of earnings management in Loss Listed Companies.
大量的研究结果表明,上市公司存在很强的盈余管理动机,使得我国证券市场中盈余管理现象较为普遍。
A lot of research results show that there is a strong motivation on earnings management in most listed companies. Earnings management is very prevalent in China's capital market.
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;
Study the special motives and methods of earnings management of the state-holding listed companies.
在此基础上,通过分析会计数据对各契约成本的牵制作用,为管理层利用债务重组准则进行盈余管理的动机提供了理论依据。
On this foundation, this paper supplies theory base for the managers' using debt restructuring rules to carry out earnings management by analyzing the effect of accounting data on bargaining costs.
接着,分别从关联交易盈余管理和关联交易利益输出两方面,采用不同的表征变量,对其动机进行实证分析。
This article adopts different token variable to detect incentives of earnings management and tunneling through related party transactions.
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。
The providers of the accounting reports have various motivations of earnings management, which are stimulating factors.
从盈余管理手段看:「减轻税负」动机下最常使用的手段有会计入账期间之制约、隐瞒收入、操弄销货成本、资产不当费用化、制约薪酬费用;
Methods employed in earnings management include: control timing of recording in accounts, related party transaction and other income being classified as sales revenues.
而后本文分析和列举了企业进行盈余管理的动机,并且从经济学、审计学和心理学角度分析了盈余管理存在的原因。
Then this analysis and listed enterprises earnings management motivation, and from economics, auditing and psychology point of view of the reason for the existence of earnings management.
公司管理层操纵盈余管理的动机和程度都将对应计利润质量产生影响。
The corporate governance structure and the operating condition have grate influence on accruals quality.
其内容主要围绕了盈余管理的动机和成因,盈余管理如何检测评价,盈余管理的目标和方法等领域。
The main content covers the motive and cause of earning management, how to evaluate earning management and it's objective and method.
其内容主要围绕了盈余管理的动机和成因,盈余管理如何检测评价,盈余管理的目标和方法等领域。
The main content covers the motive and cause of earning management, how to evaluate earning management and it's objective and method.
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