Empirical research design on earnings management includes aggregate accruals models, specific accrual models and frequency distribution approach.

盈余管理实证研究方法主要包括总体应计模型、特定应计模型和频率分布方法。

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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。

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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。

youdao