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。

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Many of the studies about the new accounting standards 'impact on earnings management are inferred from theory, but there are some scholars that use empirical methods to prove it.

关于新准则对上市公司盈余管理的影响研究，很多都是从理论上推断，但也有部分学者用实证的方法对其加以证明。

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Many of the studies about the new accounting standards 'impact on earnings management are inferred from theory, but there are some scholars that use empirical methods to prove it.

关于新准则对上市公司盈余管理的影响研究，很多都是从理论上推断，但也有部分学者用实证的方法对其加以证明。

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