盈余管理外文文献及翻译.docx
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盈余管理外文文献及翻译.docx
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盈余管理外文文献及翻译
毕业论文材料:
英文文献及译文
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会计政策选择与上市公司
盈余管理
专业财务管理
学生姓名
班级
学号
指导教师
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Earningsmanagement,earningsandearningsmanipulationqualityevaluation
[Abstract]Inthispaper,earningsmanagementandearningsmanipulationthe
describedrelationshipbetweentheAnalysisofearningsquality,accountingquality,
andprofitability,revealedasurplusofqualityinaccountinginformationsystemsin
placegiventhelevelofearningsqualityassessmentframework.Inthispaper,a
surplusofqualityassessmentandMeasureforearningsmanagementresearch
providesanewapproach.
[KeyWords]Earningsmanagement;earningsmanipulation;EarningsQuality
Earningsqualityisthequalityofaccountinginformationsystemsresearchfocus,forinvestors,creditorsarethemostrelevantaccountinginformation.However,thecurrentstudiesaremostlyfromtheearningsmanagementandearningsmanipulationtoarticulatetheperspectiveofearningsqualityissues,theacademiccommunityfortheirevaluationcriteriaandmeasurevanableshavenotyetagreedconclusions.Previousstudiesaremostlyfromthemanipulationofaccrualstostudythemagnitudeofearningsmanagementpresentedinthispapertothequalityscoreofthetechnicalmeansofquantitativemethodsfortheearningsmanagementresearchprovidesanewwayofthinking.
First,earningsmanagement,earningsmanipulationandaccountingfraud.Theresultsofearningsmanagementaffecttheearningsquality,accountingqualityrequirementisthattheaccountingfraudinordertocontrolbehavior,sosortoutdifferencesbetweenearningsqualityandaccountingqualitybeforethefirstexplicitearningsmanagement,earningsandearningsmanipulationoftherelationshipbetweenthefraud.Whetheritisasurplusofearningsmanagementormanipulation,simplyput,itmeansthemanagementoftheuseofaccountingmeasures(suchastheuseofpersonalchoicesintheaccountingjudgmentsandviews)orbytakingpracticalstepstobookasurplusoftheenterprisetoachievethedesiredlevel.Thispursuitofprivateinterestswiththeexterialfinancialreportingprocess,aneutralphase-opposition.Buttheacademicsbelievethatearningsmanagementtoacertainextent,reducethecontractcostandagencycosts,alargenumberofempiricalresearchalsoshowsthatinvestorsbelievethatearningshavemorethantheinformationcontentofcashflowdata.Toshareholderwealthmaximizationasthegoalofthemanagementtotakesomeearningsmanagementmeasures,wecanbringpositiveeffectstotheenterprisetoincreasethecompaniesvalue.Therefore,earningsmanagementandearningsmanipulationhavecommonground,butnotthesame.
Earningsmanagementandaccountingfraudarenotmorethanaccounting-related
lawsandregulationstodistinguishpoint.Ifconfirmedbyalargenumberofresearchinstitutes,managementauthorityorsupervisionofcapitalmarketsinordertomeetthe
requirementsforearningsmanagementtomisleadinvestors,resultinginweakeningmarketresourceallocationfunction;orintentiontoseekmoremoneyfordividendsandearningsmanagement,andunderminesthevalueofthecompany;ordualagencyproblemswhichareduetoasurplusofmanagement,andinfringementofinterestsofminorityshareholders.Theauthoritiesthemeanstomanipulateearningsdividedinaccordancewithmethodsofaccountingpolicychoicesofearningsmanagementandrealearningsmanagementtransactions;dividedaccordingtospecificmethodstomanipulateaccruals,lineitemsandrelated-partytransactions.Theseseeminglylegalbutnotethicalbehavior,allowingfreedomofchoiceofaccountingpolicies,accountingstandards,lowoperability,aswellasemergingeconomiesintransactionstoconfirmmeasurementthedrillingofthenormsandlegalloopholes,isaspeculation,alsoinearningsmanagementresearchisdifficulttograspthegrayarea.
Firsttry,andthentrust.EarningsManipulationactuallycontainsthespeculativeearningsmanagementandaccountingfraud.Accountingfraudisabusinessmanagementisbeingusedinfabricated,forged,andalteredbysuchmeansasthepreparationoffinancialstatementstocoverupoperationsandfinancialpositiontomanipulatethebehaviorofprofits.Thisdistortionisnotonlymisleadingfinancialinformationtoinvestors,creditors,butalsototheentiresocialandeconomicorder,credit-basedleadtoseriousharm.Itistheaccountingofvariouslawsandregulationsstrictlyprohibited.
Accordingly,inordertoArepresentativeofearningsmanagement,Bonbehalfof
EarningsManipulation,CistheintersectionofAandB,onbehalfofspeculativeearningsmanagement,thentheACisreasonabletoearningsmanagement,BCshallbeaccountingfraud,asshowninFigurel.
Athingisbiggerforbeingshared.
Figurelearnings
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