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1)  profit control by related party transaction
关联交易利润操纵
2)  profit manipulation
利润操纵
1.
Analysis of the Fate of Traditional Profit Manipulation Ways under the Govern of New Accounting Rules;
新会计准则环境下传统利润操纵方法的命运分析
2.
The Research on Actuality and Governance of Profit Manipulation for Small & Medium Enterprises in Henan Province;
河南省中小企业利润操纵现状及治理研究
3.
The Research on Distinction and Restriction of Profit Manipulation for Listed Companies in China;
中国上市公司利润操纵的识别和制约研究
3)  profit manipulation
操纵利润
1.
The amortization of the reserve for the impaired assets has play a very important role in improving the quality of accounting information, but profit manipulation by using the reserve for the impaired assets has become an urgent problem be solved.
本文将上市公司分为亏损和盈利两类 ,通过对上述上市公司利用资产减值准备操纵利润的现象透析 ,指出上市公司频繁利用资产减值造假的原因 ,并提出在现阶段有效防止上市公司利用资产减值准备造假的对策。
2.
The amortization of the reserve for the impaired assets has a very important influence on the quality of accounting information, but profit manipulation by using the reserve for the impaired assets has become a serious problem.
本文将上市公司分为亏损和盈利两类,通过对上市公司利用资产减值准备操纵利润的现象透析,分析了上市公司频繁利用资产减值造假的原因,并提出现阶段有效防止上市公司利用资产减值准备造假的对策。
4)  earnings management
利润操纵
1.
Approaches to Accounting Standard Setting and Earnings Management;
会计准则导向与上市公司利润操纵
2.
Aim To discuss the effect of audit quality on earnings management (EM) in listed companies.
目的研究审计质量对上市公司进行利润操纵的影响。
3.
A benefit maximization model with constraints of equity financing requirements is set up to analyze the controlling shareholders earnings management motivation in the listed companies in China.
文章通过建立了带有融资资格约束的利益最大化模型,研究了中国上市公司控制股东利润操纵的动机和影响因素。
5)  earnings manipulation
利润操纵
1.
Study on the Evaluating Model of the Listed Companies Value Growth under the Environment of Earnings Manipulation;
利润操纵背景下上市公司价值增长评价模型研究
2.
Based on the analyses of motivations,main tricks and appearances of aggressive earnings manipulation,we initially design 14 financial indexes which hold certain matching relationships and interrelationships among each others.
准确识别上市公司利润操纵行为对于规范证券市场、提高证券市场资源配置的效率、防范投资风险具有重要意义。
6)  profit control
利润操纵
1.
An analysis of related party transaction and profit control;
论关联方交易与利润操纵
2.
The profit control of the listed company should be limited in a certain scope because of its dual character.
由于上市公司利润操纵的两面性,所以应把它控制在一定的范围内。
3.
Finding the characteristics and the proper supervision system of the earning management by ST companies,dividing the earning management from the illegal profit control will be surely very useful in formulating the behavior of the listed companies and completing the securities quitting system.
发现ST公司盈余管理的特点,找到有效的监管手段,把盈余管理和非法的利润操纵区别管理,无疑会对规范上市公司行为,健全证券退出机制起到重要作用。
补充资料:操纵证券、期货交易价格罪
操纵证券、期货交易价格罪:指以获取不当利益或转嫁风险为目的,利用其资金、信息等优势或者滥用职权操纵市场,影响证券、期货交易价格,制造证券、期货市场假象,诱导或者致使投资者在不了解事实真相的情况下作出证券、期货投资决定,扰乱证券、期货市场秩序的行为
说明:补充资料仅用于学习参考,请勿用于其它任何用途。
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