盈余管理、收益和收入操纵质量评价 经济与财经专业外文翻译.doc

Earnings management, earnings and earnings manipulation Quality Evaluation ???? Abstract In this paper, earnings management and earnings manipulation the described relationship between the Analysis of earnings quality, accounting quality, and profitability, revealed a surplus of quality in accounting information systems in place given the level of earnings quality assessment framework. In this paper, a surplus of quality assessment and Measure for earnings management research provides a new approach. ? 【Key Words】 earnings management; earnings manipulation; Earnings Quality ?????Earnings quality is the quality of accounting information systems research focus, for investors, creditors are the most relevant accounting information. However, the current study are mostly from the earnings management and earnings manipulation to articulate the perspective of earnings quality issues, the academic community for their evaluation criteria and measure variables have not yet agreed conclusions. Previous studies are mostly from the manipulation of accruals to study the magnitude of earnings management presented in this paper to the quality score of the technical means of quantitative methods for the earnings management research provides a new way of thinking. ????? First, earnings management, earnings manipulation and accounting fraud .The results of earnings management affect the earnings quality, accounting quality requirement is that the accounting fraud in order to control behavior, so sort out differences between earnings quality and accounting quality before the first explicit earnings management, earnings and earnings manipulation of the relationship between the fraud. Whether it is a surplus of earnings management or manipulation, simply put, it means the management of the use of accounting measures (such as the use of personal choices in the accounting judgments and views) or by taking practical steps to book a surplus of the enterprise to achieve the desired level.