国电电力发展股份有限公司股权筹资与盈余管理问题研究 英文翻译推荐.doc

毕 业 设 计（英文翻译） 题 目 我国上市公司盈余管理的实证研究 系 别： 经济管理学院 专 业： 财务管理 班 级： 学生姓名： 学 号： 指导教师： Earnings Management of Chinese Listed Companies: A Survey of Empirical Studies Introduction In the 1950s, western researchers of accounting introduced positive philosophy and positive economics to the theoretical research of accounting. Not until the 1960s and 1970s did the introduction gradually develop into the positive accounting theory, as the means of explaining the problems and predicting the future development in the practical application of accounting. In 1986, Watts and Zimmerman made a systematical summarization of the main positive accounting achievements in their new book Positive Accounting Theory (Watts, etal., 1986). The publication of the book, therefore, became landmark of the establishment of a new subject—positive accounting, which is notable for its special system and remarkable characters arising from accounting and positive economic. Since then, articles on positive accounting have almost dominated the most influential journals of accounting in the United States. What’s more, the researches have been made in the rest of world and the main accounting journals in Australia, Britain etc. are also attaching great importance to positive accounting. However, China is still a newcomer in this field. No positive accounting researches were introduced to China until the late 1980s. In recent years, tentative researches have also been made in this field. Some researchers have successfully applied positive accounting theory to analyze the earnings management of the listed companies in China. These researches have paved the way for further study and offered a new research direction. Empirical Studies on the Motivations of Earnings Management Earnings management can be defined as the best accounting policies or the accruals control, chosen by the management of enterprises to make the earnings reach the ex