盈余管理研究

基于博弈的美国上市公司盈余管理研究及启示

Earnings management of American listed companies based on games of chess

中国上市公司股权融资中的盈余管理研究

A Study on Earnings Management of Equity Financing in Chinese List Companies

中国企业的盈余管理研究

The Research on Earnings Management of Enterprises in China

基于高管变更视角的盈余管理研究综述

Review on the Research of Earnings Management Based on Top Managers ' Turnover

公用事业企业盈余管理研究

Study on Earnings Management of Public Utilities Enterprises

基于认知参照点的中国上市公司盈余管理研究

Research on the Earnings Management of Chinese Listed Companies Based on Cognitive Reference Points

企业盈余管理研究

The Study on Earnings Management of Enterprise

证券投资的盈余管理研究&来自中国证券市场的经验证据

A Research on the Management of Securities Investment Earnings & Empirical Evidence from China 's Securities Market

我国A股上市公司基于配股权的盈余管理研究股权分置、控股股东流通权利与公司盈余质量

Dual-Class Shares System , the Right of Circulation of Controlling Shareholders and Earnings Quality of Listed Companies

我国上市公司实际经营活动的盈余管理研究关于国际经营活动中的反托拉斯指南

Earnings Management Through Real Activities Manipulation : Evidence from Chinese Listed Company ; Anti-Trust Guide for International Operation

2005年后，国外学者开始重视真实活动操纵盈余管理研究，研究表明公司会通过操纵真实活动等非会计手段来进行盈余管理。

Research shows that companies would take manipulation of real activities and other non-accounting measures to manage earnings .

国内目前主要运用总体应计模型和频率分布方法进行盈余管理研究。

Chinese academia mainly used aggregate accruals models and frequency distribution approach to study the issue of earnings management .

在我国的财务经济学会计学界，大多将盈余管理研究的重点放在上市公司这个层面上，这未免有全面和完整性。

In domestic financial economics and accounting academics , most researchers focus on listed companies which are deficient in comprehensive and integrity .

研究背景及研究目的盈余管理研究是一个已在国外兴起二十余年的课题，但我国有关盈余管理的研究特别是实证研究尚处于起步阶段。

The research on the earnings management started about 20 years ago in western countries , but in China , the study just started .

有效市场假说、资本资产定价模型和委托代理理论，构成了盈余管理研究的理论基石。

The academic foundation stone of earnings management is composed of efficient markets hypothesis ( EMH ), capital asset pricing model ( CAPM ) and agency theory .

后来的学者基于债务契约假说研究了债务契约的治理效应，但都是基于应计盈余管理研究的。

Based on Debt Covenant Hypothesis , many scholars studied the governance effects of debt covenant , but all of them concentrated on the accrual earnings management method .

第一部分为引言，主要介绍了本文的研究背景及意义，以及论文的研究方法和思路，并系统地回顾了国内外有关盈余管理研究的文献。

Part one is the introduction part . It introduces the research background and significance about this paper , the research method and systematic literature review of research literature related to earnings management .

本章中分析了国内外对盈余管理研究的现状，指出我国因为市场经济发展较晚，因此在盈余管理的研究上落后于国外。

This chapter analyses the current situation of domestic and foreign research on earnings management , points out that because of a late development of the market economy in China , the earnings management research is behind abroad .

我国上市公司IPO中审计质量与盈余管理实证研究

Audit quality and earnings management for China IPO firms Firms on Sale

中国上市公司MBO前一年盈余管理实证研究

Empirical Study of Earnings Manipulation of MBO in China

近年来我国的学者对上市公司IPO盈余管理的研究也有很多，但大多集中于主板市场。而我国中小企业板自2004年5月在深交所正式启动到目前已有六七年的时间。

In recent years , scholars of China IPO earnings management of listed companies also have a lot of research , but mostly concentrated on the Main Board .

基于这个政策变化本文采用BD模型对阀值30%处的盈余管理进行研究，发现政策出台后在阀值处存在明显的盈余管理。

In this paper , based on this policy change BD model study found significant earnings management policy after the introduction of the threshold at the threshold at30 % of the earnings management .

公司盈余管理方法研究

Research on the Accounting Methods of Earnings Management of Listed Companies

对于盈余管理的研究，国内外学者已经取得了很多成就。

For earnings management research , scholars have made many achievements .

董事会特征与盈余管理关系研究

An empirical study on the board characteristics and the earnings management

管理层薪酬契约与上市公司盈余管理关系研究

A Study on Management Compensation and Earnings Management of Listed Companies

会计弹性与真实活动操控的盈余管理关系研究

The Relationship between Accounting Flexibility and Earnings Management through Real Activities

基于新债务重组准则的盈余管理实证研究

Empirical Research on Earnings Management based on the New Debt Restructuring Standard

会计师事务所行业专长与盈余管理相关性研究

A Study on the Relevance between Auditor Industry Expertise and Earnings Management

盈余管理实证研究：文献述评与未来研究方向

A Review and Future Research Directions on the Empirical Study of Earnings Management