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.

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。

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And urges the Administrative law enforcement organ to investigate the illegal management behavior legally.

并促使行政执法机关依法查处违法经营行为。

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In the same way, whether executives knew about the money laundering or rate manipulation, such illegal behavior should result in the return of incentives by any member of senior management who was in post when it happened.

FORBES: It Is Time For Real Bank Clawbacks

As pensions continue to seek to enhance minority participation in asset management through ill-conceived schemes that result in uncompetitive returns and condone unprofessional or illegal behavior, the likelihood of a confrontation with regulators or law enforcement grows.

FORBES: Problems Areas for Pensions: 457/403(b); Custodial Services; Minority/Emerging Managers (May 2, 2006 )