...余管理成因及其对策 [事业财会 Accounting and Financial of Institution] 企业盈余管理 [科学与管理 Science and Management] 基于盈余管理治理的会计准则建设探讨 [科技创业月刊 Pioneering With Science & Technology Monthly] ..
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对企业盈余管理的辨析 Modern Enterprise
浅谈企业的盈余管理 Fujian Agricultural Machinery
浅析企业会计盈余管理 Communications Science and Technology Heilongjiang
第三部分：公用事业企业盈余管理的动因及效应分析。
The third section: The analysis about the reason and effect of public utilities companies ' earnings management.
银行债权人对企业盈余管理的监督是银行债权治理的一个方面。
Banks supervision over earnings management of the firms is one side of the credit governance.
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.
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