Personal housing loan business by its earnings, reliable guarantee high risk, etc, to control the favour of banking industry.
个人住房贷款业务以其担保可靠、收益较高、风险易控等特点，倍受银行业的青睐。
Until recently, no one had tried to control for unobserved characteristics in measuring the effect of an elite education on earnings.
直到最近才有人试图核实这些被忽视的因素在衡量精英式教育对收入情况产生的影响。
Results indicate that firms with a higher convergence of control power by parent company more likely have the low earnings conservatism.
实证结果表明，大股东对上市公司的控制权越强，公司会计盈余的稳健性就越差。
According to the information asymmetry theory, major shareholders have the motivation to against the interests of small and medium-sized shareholders and obtain earnings by using control.
根据信息不对称理论，大股东具有利用控制权侵害中小股东的利益、获取控制权私有收益的动机。
Methods employed in earnings management include: control timing of recording in accounts, related party transaction and other income being classified as sales revenues.
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；
In summary, the internal control quality of Chinese public corporations too low to restrain earnings management effectively.
综上，本文得出的结论是：我国内部控制的质量普遍较低，不能有效的抑制盈余管理行为。
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;
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；
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