会计师事务所行业专长与盈余管理相关性探讨.pdf

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1、5实证分析.............................................................................................................195.1样本选取...................................................................................................195.2关键变量定义......................

2、.....................................................................195.2.1解释变量——应计师事务所行业专长.........................................195.2.2被解释变量——盈余管理.............................................................205.2.3控制变量................................

3、.........................................................215.3模型设计....................................................................................................235.4实证检验与分析.............................................................................

4、...........235.4.1描述性统计.....................................................................................235.4.2相关性检验结果及分析.................................................................275.4.3回归结果及分析...................................................

5、..........................285.4.4稳健性检验.....................................................................................316研究结论及政策建议.........................................................................................336.1研究结论......................

6、.............................................................................336.2政策建议...................................................................................................33参考文献................................................................

7、.................................................36IIContents1Introduction...........................................................................................................11.1TheSignificanceandBackground..........................................

8、.......................11.2ResearchScopeandMethods.......................................................................21.3Framework.................................................................................