earnings management造句

The existing researches on earnings management are mostly based on annual accounting earnings; topic on earnings management in interim accounting report is seldom deeply studied.

As for earnings quality, firms with revenue-supported increase have more persistent earnings, more resist to the disturbance of earnings management, and have better future performance.

In the U. S., earnings management is initiated by the issuing firm.

This paper attempts to take the earnings management as the research subject, and makes use of the relation between earnings management and the audit opinion to test the audit quality of CPA.

Furthermore, we propose some Suggestions based on analyses of industry difference and earnings management only for reference.

The paper analyze the relation between stock prices and earnings management by using the Ohlson and Feltham model.

The proportion of outsides on the board and the number of boards' meetings have no significant relationship with earnings management.

However, private firms' shares are sometimes sold or issued to key employees and some demand for earnings management for this reason may exist for them as well.

Thirdly, we test whether there are differences in the degree of earnings management between Sample Two, sub-sample one, sub-sample two and Sample One.

In addition, the sale of assets is a general way of earnings management, and the way of related party transactions is one of the important content.

On this foundation, this paper supplies theory base for the managers' using debt restructuring rules to carry out earnings management by analyzing the effect of accounting data on bargaining costs.

Our study suggests that controlling shareholders will show more concern about stock price as share structure reform goes on, and earnings management will be widely used as a way to manipulate price.