资源描述：
《盈余管理外文文献及翻译》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。
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,revealedasurplusofqualityinaccountin
2、ginformationsystemsinplacegiventhelevelofearningsqualityassessmentframework.Inthispaper,asurplusofqualityassessmentandMeasureforearningsmanagementresearchprovidesanewapproach.[KeyWords]Earningsmanagement;earningsmanipulation;EarningsQualityEarningsqualityisthequalityofaccountinginformationsystem
3、sresearchfocus,forinvestors,creditorsarethemostrelevantaccountinginformation.However,thecurrentstudiesaremostlyfromtheearningsmanagementandearningsmanipulationtoarticulatetheperspectiveofearningsqualityissues,theacademiccommunityfortheirevaluationcriteriaandmeasurevanableshavenotyetagreedconclus
4、ions.Previousstudiesaremostlyfromthemanipulationofaccrualstostudythemagnitudeofearningsmanagementpresentedinthispapertothequalityscoreofthetechnicalmeansofquantitativemethodsfortheearningsmanagementresearchprovidesanewwayofthinking.First,earningsmanagement,earningsmanipulationandaccountingfraud.
5、Theresultsofearningsmanagementaffecttheearningsquality,accountingqualityrequirementisthattheaccountingfraudinordertocontrolbehavior,sosortoutdifferencesbetweenearningsqualityandaccountingqualitybeforethefirstexplicitearningsmanagement,earningsandearningsmanipulationoftherelationshipbetweenthefra
6、ud.Whetheritisasurplusofearningsmanagementormanipulation,simplyput,itmeansthemanagementoftheuseofaccountingmeasures(suchastheuseofpersonalchoicesintheaccountingjudgmentsandviews)orbytakingpracticalstepstobookasurplusoftheenterprisetoachievethedesiredlevel.Thispursuitofprivateinterestswiththeexte
7、rialfinancialreportingprocess,aneutralphase-opposition.Buttheacademicsbelievethatearningsmanagementtoacertainextent,reducethecontractcostandagencycosts,alargenumberofempiricalresearchalsoshowsthatinvestorsbelievethatearnings
