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 paper provides a new model, which is improved extended Jones model based on the notion of fair value to measure earning management.
基于公允价值的理念提出了一种计量盈余管理的新的模型——改进后扩展琼斯模型。
Finally, the paper makes some Suggestions about how to perfect corporate governance structure so that it can restrain earning management action.
最后，在实证研究结果的基础上提出了完善公司治理结构的建议。
It must greatly influence the provision and reversal of assets impairment of listed companies and also lead an influence to the relevant behaviors of earning management.
这必将对上市公司资产减值准备的计提与转回产生巨大的影响，进而对利用资产减值进行的盈余管理行为产生一定的作用。
Following this idea, this paper has encompassed the auditing materiality into the research framework to study the relationship between the auditing independence and earning management.
遵循上述思路，本文将审计重要性水平纳入上述研究框架中来考察配股政策诱发的盈余管理行为与审计独立性问题。
The result of empirical study shows that the public companies, with a large extent of earning management and a standard audit opinion, have a positive relationship with the auditing fees;
实证分析的结果表明：盈余管理幅度大且获得标准审计意见的上市公司与高审计收费之间具有正相关关系；
I explained the result of positive research, advanced some countermeasures to improve the domestic securities market circumstance and some advices to control the excessive earning management.
解释分析实证研究的结果，提出改善我国证券市场环境，治理我国上市公司过度盈余管理行为的现实对策。
In order to get rid of the effect of earning management and changes in accounting regulation in the accounting study approach, we analyzed the acquiring performance based on cash flow analysis.
为了克服会计研究法中盈余管理因素和会计规范变更的影响，以现金流分析作为研究视角考察主并企业收购绩效。
This article put emphasis on the discussion about the present situation of earning management and the effect brought by the new accounting standard through empirical and financial analysis method.
文章的重点是运用实证与财务分析的方法，研究上市公司盈余管理现状及新会计准则将带来的影响。
The better performance in the year of controlling shareholder turnover had contributed to market performance improving and to the large extent had depended on earning management in subsequent year.
控股股东变更绩效变化在变更当年主要来源于市场绩效的提高，而在变更后一年则很大程度上依赖盈余管理得以实现。
In recent years the earning management has become a hot topic in financial affairs. The universal existence of earning management has been confirmed by many domestic and foreign scholars 'researches.
近年来，盈余管理成为财务揭示的热点问题，国内外众多学者通过大量研究，证实盈余管理行为普遍存在。
Earning your MBA with a management specialization could give you a top-to-bottom view of everything and everyone in an organization.
学习MBA的管理学专业可以让你对公司里的人和事都有一个全面的观点。
Blackstone will start earning a management fee on those assets later this year.
黑石集团在今年晚些时候将开始对这些资产收取管理费。
Thus the hotel chains will in most cases continue earning their franchise and management fees.
在大多数情况下，宾馆还会继续收取它们的特许经营和管理费。
From requisitioning through contract closeout, learn the skills needed to advance your career by earning your Master Certificate in Commercial contract Management.
从合同收尾通过征用，学习需要提前赚了你的商业合同管理硕士证书您的职业生涯的技能。
The brand management, IMC, profit earning pattern and other advanced concepts on market operation are used in the media industry.
品牌营销、整合营销、赢利模式等先进的市场运作概念逐步在传媒业得到运用。
This is directly linked with the earning potential and effectiveness of management strategies of a company.
这是直接联系的收入潜力和公司的管理策略的有效性。
How to keep away from risk, how to deal with risk, and making use of risk chance to earning higher return has been the focus of modern management.
如何有效地防范和化解风险，并利用风险机会获取较高的风险回报成为了现代风险管理关注的焦点。
After earning my MBA, I plan to work for a VC firm and eventually gain a management role in a portfolio company or progress through the ranks in a major company.
在我获得MBA学位后，我计划进入风险投资公司并最终成为证券公司的管理级人物或在一些大公司里逐步得到提升。
Contact management, increasing the power of earning from customer, customer subsection and across marketing are the important conception of CRM.
接触点管理、提高客户的赢利能力、客户的细分、交叉营销等是客户关系管理的重要组成部分。
Briefly introduces the approach of traditional risk management-asset liability approach such as the current earning approach, the market value approach and the sensitivity analysis approach.
简要的介绍了传统风险管理方法——资产负债管理方法，包括当前收益法、市场价值法、敏感性分析法。
Operating quality management according to quality Engineering will become a new competitive factor for international purchase company earning more order.
运用质量工程学原理进行质量管理将成为跨国采购商新的赢取订单的竞争要素。
As the market competition pricking up greatly, having an excellent Quality Management System has become a competitive factor of an enterprise earning business orders and occupying the market.
随着市场竞争的加剧，拥有卓越的质量管理已成为企业获取订单、占领市场的竞争要素。
We could define risk management as "the identification, analysis and economic control of those risks which can threaten the assets or earning capacity of an enterprise."
我们可以把风险管理定义为“对企业的资产或利润率造成威胁的风险所进行的识别，分析和经济控制。”
We could define risk management as "the identification, analysis and economic control of those risks which can threaten the assets or earning capacity of an enterprise."
我们可以把风险管理定义为“对企业的资产或利润率造成威胁的风险所进行的识别，分析和经济控制。”
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