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1、毕业论文材料：英文文献及译文课题名称：会计政策选择与上市公司盈余管理9Earningsmanagement,earningsandearningsmanipulationqualityevaluation[Abstract]Inthispaper,earningsmanagementandearningsmanipulationthedescribedrelationshipbetweentheAnalysisofearningsquality,accountingquality,andprofitability,revealedasur
2、plusofqualityinaccountinginformationsystemsinplacegiventhelevelofearningsqualityassessmentframework.Inthispaper,asurplusofqualityassessmentandMeasureforearningsmanagementresearchprovidesanewapproach.[KeyWords]Earningsmanagement;earningsmanipulation;EarningsQualityEarnings
3、qualityisthequalityofaccountinginformationsystemsresearchfocus,forinvestors,creditorsarethemostrelevantaccountinginformation.However,thecurrentstudiesaremostlyfromtheearningsmanagementandearningsmanipulationtoarticulatetheperspectiveofearningsqualityissues,theacademiccomm
4、unityfortheirevaluationcriteriaandmeasurevanableshavenotyetagreedconclusions.Previousstudiesaremostlyfromthemanipulationofaccrualstostudythemagnitudeofearningsmanagementpresentedinthispapertothequalityscoreofthetechnicalmeansofquantitativemethodsfortheearningsmanagementre
5、searchprovidesanewwayofthinking.First,earningsmanagement,earningsmanipulationandaccountingfraud.Theresultsofearningsmanagementaffecttheearningsquality,accountingqualityrequirementisthattheaccountingfraudinordertocontrolbehavior,sosortoutdifferencesbetweenearningsqualityan
6、daccountingqualitybeforethefirstexplicitearningsmanagement,earningsandearningsmanipulationoftherelationshipbetweenthefraud.Whetheritisasurplusofearningsmanagementormanipulation,simplyput,itmeansthemanagementoftheuseofaccountingmeasures(suchastheuseofpersonalchoicesintheac
7、countingjudgmentsandviews)orbytakingpracticalstepstobookasurplusoftheenterprisetoachievethedesiredlevel.Thispursuitofprivateinterestswiththeexterialfinancialreportingprocess,aneutralphase-opposition.Buttheacademicsbelievethatearningsmanagementtoacertainextent,reducethecon
8、tractcostandagencycosts,alargenumberofempiricalresearchalsoshowsthatinvestorsbelievethatearnings
