In this report, the cases analysis and behavior analysis method were used. The preparatory research was done on earning management in the field of Shanghai Exchange and Shenzhen Exchange.
本文中，采用案例分析和行为分析的方法，对深交所和上交所的上市公司的利润操纵行为作初步的探索。
参考来源 - 证券市场会计信息披露及独立审计研究·2,447,543篇论文数据，部分数据来源于NoteExpress
Recent years the problem of earning management is a hot issue in western accounting field.
近年来，盈余管理一直是国外会计学界广泛关注的研究话题。
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。
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