1) Analysis of Earning Manipulation
盈余操纵浅析
2) Earnings Manipulation
盈余操纵
1.
The Earnings Manipulation and the Corporate Financing Tools-Evidence from the Listed Companies in China;
盈余操纵与企业融资工具选择——基于中国A股上市公司的实证研究
2.
The Study of Seasoned Equity Offerings and Earnings Manipulation Based on the Control of Large Shareholders;
大股东控制下的股权再融资与盈余操纵研究
3.
Based on an agent model,this paper analyzes the impact of earnings manipulation and state-owned shareholding reduction on equity incentive contracts.
该文基于一个代理模型从理论上分析盈余操纵和国有股减持对股权激励合约的影响。
3) earning manipulation
盈余操纵
1.
To govern the phenomenon of earning manipulation after analyzing the motivation and condition of earning manipulation from the perspective of contracting theory, this article suggests that we must, strengthen the supervision of enterprise operators, reduce the selectivity of accounting standards and promote the moral professional quality of accountants and auditors.
本文从契约理论视角 ,分析了引发盈余操纵行为的动机因素及其存在的客观前提条件 ,提出要治理盈余操纵现象 ,必须加强对企业经营者的管理和监督 ,缩小会计准则的选择空间以及加强会计和审计职业队伍的建设 ,提高会计和审计人员的职业道德素质。
2.
The listed firms earning manipulation has spoiled the prestige of capital market.
我国上市公司的盈余操纵行为已对证券市场的信誉形成强烈冲击。
3.
Based on Chinese listed companies,this paper examines the effect of the separation between control rights and cash flow rights caused by pyramid structure and ultimate owner attribute on the extent and direction of earning manipulation of listed companies.
本文以我国上市公司为研究样本,考察了因金字塔控股结构所造成的控制权与现金流量权之间的分离以及最终控制者性质对我国上市公司盈余操纵程度及其方向的影响。
4) Earnings management
盈余操纵
1.
This paper studies the relationship between earnings management and modified audit opinions using the data from China A share companies (200-2002).
大量研究表明我国上市公司围绕上市资格(保壳)和配股资格展开了大量的盈余操纵活动,CPA是否遵照监管部门的规章制度充分揭示了这些盈余操纵活动成为检验我国审计市场独立审计质量的重要方法之一。
5) Profit Control
盈利操纵
1.
Fundamental Relationship Between Earnings Management and Profit Control;
论盈余管理与盈利操纵的本质关系
6) Analysis of Enterprise Earnings Management
浅析企业盈余管理
补充资料：盈余
盈余
【盈余】是形容一国国际收支状况的术语，指一个国家在一定时期内国际收支中总收人大于总支出，出现顺差的国际收支状况。参见“顺差”条目。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条