Since the 80s of 20th century, earnings management became a hot research subject in the international economics and accounting educational circles.
盈余管理是20世纪80年代以来在国际经济学界和会计学界兴起的一个前沿研究课题。
Earnings management is an important field in the study of the modern accounting theory.
盈余管理是现代会计理论研究中的一个重要领域。
Earnings Management is a very important issue in the research of modern accounting theory.
盈余管理是现代会计理论研究的一个重要领域。
On this foundation, this paper supplies theory base for the managers' using debt restructuring rules to carry out earnings management by analyzing the effect of accounting data on bargaining costs.
在此基础上，通过分析会计数据对各契约成本的牵制作用，为管理层利用债务重组准则进行盈余管理的动机提供了理论依据。
Earnings management is the behavior of managers to maximize their private benefits or the market value of the company through the choice of accounting policies.
盈余管理是企业管理人员通过选择会计政策使自身利益最大化或企业市场价值最大化的行为。
There are the close relations between the accounting standards development mechanism and the earnings management.
会计准则制定机制与盈余管理存在着密切的关系。
The paper explores the concept of earnings management and the related concepts of accounting choice and financial fraud.
本文对盈余管理的概念作了界定，并对相关的概念——会计政策选择和财务舞弊作了辨析。
This not only symbolizes the birth of our country's new accounting standards system, but also it will has the profound influence on earnings management of corporations especially the listed companies.
这不仅标志着我国新企业会计准则体系的诞生，也将对企业，尤其是上市公司盈余管理产生深刻影响。
This paper studies the incidence and correction of accounting errors, which are taken as a means of earnings management by the listed companies.
该文将会计差错的发生及其更正作为上市公司的一种盈余管理行为进行研究。
The providers of the accounting reports have various motivations of earnings management, which are stimulating factors.
会计报告的提供者具有各种盈余管理的动机，他们构成了盈余管理的激励因素。
The existing researches on earnings management are mostly based on annual accounting earnings; topic on earnings management in interim accounting report is seldom deeply studied.
现有的盈余管理研究大多以年度盈余为基础展开，而对短于一个会计年度的中报盈余管理问题的研究则比较少。
Earnings management is an important research topic on financial accounting theory, and also concerned by accounting standards setters and securities market regulators.
盈余管理是财务会计理论研究的一个重要课题，也是会计准则制定者和证券市场监管者非常关注的问题之一。
For the reason of accrual accounting and principal-agent relationship, earnings management is inevitable.
由于应计会计制和委托代理关系等因素的存在，盈余管理是不可能完全杜绝的。
Among methods of earnings management, the main method is accounting changes in Chinese listed companies.
在众多的盈余管理手段中，会计变更是我国上市公司进行盈余管理的重要手段。
Earnings management of listed companies is not only a question of accounting issues, but is a complex social problem.
上市公司盈余管理问题不仅是一个会计问题，而且是一个复杂的社会问题。
Recent, well-publicized accounting scandals have shown that the penalties outsiders impose on those found culpable of earnings management can be severe.
最近，广为宣传的会计丑闻表明，处罚外人强加给那些受到谴责盈利 管理可能是严重的。
The fourth part of the paper describes the changes in the new accounting standards, classification set out these changes on earnings management or contribute to the role of inhibition.
论文的第四部分阐述了新会计准则发生的变化，分类列举出这些变化对盈余管理的抑制或助长作用。
Earnings management has been in-depth study in the field of economics and accounting at home and abroad.
盈余管理一直是目前国内外经济学和会计学领域深入研究的课题。
This paper aims to combine the normative and empirical analysis of the method of analysis of new accounting standards on the impact of earnings management.
本文旨在通过规范与实证分析相结合的方法，分析新会计准则对盈余管理产生的影响。
Accounting standards is not a natural cause of earnings management, but it is inherently a tool of earnings management.
会计准则天生不是盈余管理的理由，但会计准则天生是盈余管理的工具。
Earnings management is one of the most important problems in accounting field.
盈余管理是目前会计学研究的核心问题之一。
This article combines the accounting standards of the actual impact of earnings management to consider the development of high-quality accounting standards.
本文结合了会计准则对实际盈余管理的影响来考虑高质量会计准则的制定。
The object of earnings Management is accounting information and the full accounting information systems plays an important role in reducing the asymmetrical information.
盈余管理的对象是会计信息，充分完善的会计信息系统在减少信息不对称方面发挥着重要作用。
As the changes of accounting policy on asset impairments, the accounting profession's views on the impact of earnings management are different.
会计界对资产减值会计政策变更的评价，众说纷纭，其对盈余管理的影响也见仁见智。
As the changes of accounting policy on asset impairments, the accounting profession's views on the impact of earnings management are different.
会计界对资产减值会计政策变更的评价，众说纷纭，其对盈余管理的影响也见仁见智。
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