At present, the study on earnings management is urgent.
当前，对盈余管理的研究具有紧迫性。
This paper adopts the empirical method to study new accounting standards 'impact on earnings management that leaves in the different sectors.
本文即是采用实证的方法研究了新准则对不同行业上市公司盈余管理的影响。
Earnings management is a topic of nearly twenty years in western counties, on the other side, its study in china evolves recently.
在西方国家的会计理论界，盈余管理是一个有着二十多年历史的话题，但在我国研究的历史并不长。
This paper will combine them and study the impact of diversification on the earnings management in order to make helpful Suggestions and offer valuable reference for the domestic enterprises.
本文将两者联系起来，研究多元化经营对盈余管理的影响，以期为我国多元化经营和对盈余管理监督提供有益的建议和决策依据。
The research on earnings management in overseas has been carried out for more than 20 years. Meanwhile in China, this field is still on the initial stage, especially the empirical study.
在国外，有关盈余管理的研究已开展了二十多年，而国内这方面的研究则起步较晚，尤其是有关盈余管理的实证研究才刚刚开始。
The research on earnings management in overseas has been carried out for more than 20 years. Meanwhile in China, this field is still on the initial stage, especially the empirical study.
在国外，有关盈余管理的研究已开展了二十多年，而国内这方面的研究则起步较晚，尤其是有关盈余管理的实证研究才刚刚开始。
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