The paper analyze the relation between stock prices and earnings management by using the Ohlson and Feltham model.

本文利用费森-奥尔森模型来分析股票股价与盈利管理之间的关系。

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In a sample of the A shares listed companies during 1999 to 2002, the paper analyze the relation between stock prices and earnings management by using the Ohlson and Feltham model.

本文选取1999～2002年沪市A股上市公司为研究样本，利用费森-奥尔森模型，通过分析股票股价与盈利管理之间的关系来研究盈利管理会不会误导投资者。

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The prisons are Belmarsh, Brixton, Coldingley, Feltham, High Down, Pentonville, Wandsworth and Wormwood Scrubs.

BBC: Male prison assaults 'rise by a third' in London

Some of the worst tensions had been at Feltham Young Offenders Institution and Brixton Prison, both in London.

BBC: New gangs forming in jails after riots, watchdog warns

Neil Flynn, 46, from Feltham in west London, said the capital had to do a good job in 2012.

BBC: Capital parties like it's 2012