利润操纵 盈余操纵 盈余管理
Profit manipulation, earnings manipulation, earnings management
以上为机器翻译结果，长、整句建议使用 人工翻译 。
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.
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.
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