This paper investigates how to evaluate the accruals quality and the factors which have impact on the accruals quality.

The accruals model calculates earnings management by discretionary accruals;The specific accruals model makes sure whether or not earnings management by analyzing specific means of earnings management and the earnings and accruals distribution model makes sure whether or not earnings management by distributing disciplinarian of earnings or accruals.

This paper discusses the methods and models commonly used in the foreign studies about earn-ings management,and assess the tradeoffs associated with three research designs: those based on separate accruals,those based on specific accruals and those based on the distribution of earnings after man-agement.

The company accruals have the impact on the possibility of being issued modified auditing opinion about its financial reports.

The results indicate that entrepreneurs may seek to increase total accruals and temporarily deceive the .

On comprehensive appraisal of profit quality of the listed securities companies;

The Research of the Correlation between Account Receivable and Profit Quality of Chinese Listed Companies;

Study on Profit Quality of Listed Companies in China;

Methods used in current accounting profit measurement focus so more on short-term earnings growth that they can t meet requirement of strategic management.