Since the 80s of 20th century, earnings management became a hot research subject in the international economics and accounting educational circles.

盈余管理是20世纪80年代以来在国际经济学界和会计学界兴起的一个前沿研究课题。

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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。

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Earnings Management is a very important issue in the research of modern accounting theory.

盈余管理是现代会计理论研究的一个重要领域。

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In the interim, earnings had faltered, the Securities and Exchange Commission launched an accounting probe and the company made several changes in top management.

FORBES: Magazine Article

Analysts had expected earnings per share of 50 cents per share, and management blamed 6 cents per share in restructuring charges accounting for part of the miss.

FORBES: Best Buy Just Oozes Value

"Our management's determination to change to the preferred method of accounting for employee stock options ensures that our earnings will more clearly reflect economic reality when all compensation costs are recorded in the financial statements, " said Coca-Cola Chairman and Chief Executive Douglas Daft in a statement.

FORBES: Coke Opts For More Honest Accounts