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。
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