我国上市公司的盈余操纵行为已对证券市场的信誉形成强烈冲击。
The listed firms' earning manipulation has spoiled the prestige of capital market.
我国上市公司的盈余操纵行为已对证券市场的信誉形成强烈冲击。
The Earnings Manipulation and the Corporate Financing Tools-Evidence from the Listed Companies in China;
盈余操纵风险主要由盈余操纵的动机、机会、发现概率和惩罚力度四“因子”组成。
The risk of earning manipulation consists of motivation, opportunity, exposure probability and degree of punishment.
通过计提和转回资产减值准备是上市公司操纵盈余的重要手段之一。
One of the most important means of listed companies manipulate surplus is to back through the asset impairment.
管理者通过确认对处置长期资产和投资收益的时机来操纵盈余。
Managers manipulate earnings through the timing of income recognition from disposal of long-lived assets and investments.
上市公司为了获得配股资格，极有可能操纵会计盈余，以达到规定的净资产收益率。
In order to obtain the qualification of issuing new shares to old stockholder, the listed companies will manipulate accounting earnings as possibly as they can to attain to the ruled ROE.
本文的分析结果表明，随着股改的深入，大股东将更为关心二级市场的股价，同时更可能利用盈余管理进行股价操纵。
Our study suggests that controlling shareholders will show more concern about stock price as share structure reform goes on, and earnings management will be widely used as a way to manipulate price.
不完全市场条件给现阶段企业采用公允价值计量留下了盈余管理空间，上市公司可能利用公允价值计量进行操纵利润。
Not entirely to the market conditions at this stage enterprises to adopt the fair value measurement of earnings management has left a space, a listed company may use fair value to profit manipulation.
本文以利润操纵与盈余管理之间的辨析开始，明确了本文所研究的利润操纵是指通过违规违法的手段弄虚作假而人为造成利润的增加或减少的公司行为。
This paper begins with the relationship of profit manipulation and surplus management, defining profit manipulation as corporation behavior of increasing or reducing profit via illegal means.
CEO们是否会为了维持或提高自己的声誉而对公司的盈余进行操纵呢?这正是本文研究的主要目的。
This study is for the purpose of whether CEO manages earnings in order to maintain his reputation or not.
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.
当收购活动量水平较高时，唯一的均衡形式是操纵者没有利润，若允许收购者放弃报价则增加了社会盈余。
The conclusion is that the unique equilibrium leads to a non profitable manipulation, and social surplus is increased by the possibility of dropping bids, if the level of takeover activity is high;
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 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 second part limited the scope of the earnings management, and compared the earnings management, the excessive earnings management with earnings control;
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