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1、毕业论文材料：英文文献及译文课题名称:会计政策选择与上市公司专 业 财务管理学生姓名班级学号指导教师专业系主任完成日期Earnings management, earnings and earnings manipulationquality evaluationAbstract In this paper, earnings management and earnings manipulation the described relationship between the Analysis of earnings quality, accounting quality, and profi
2、tability, 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 man
3、ipulation; Earnings QualityEarnings quality is the quality of accounting information systems research focus, for investors, creditors are the most relevant accounting information. However, the current studies are mostly from the earnings management and earnings manipulation to articulate the perspec
4、tive of earnings quality issues, the academic community for their evaluation criteria and measure vanables 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
5、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 fr
6、aud 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 pu
7、t, 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. This pursuit of private interests with the exterial financial report
8、ing process, a neutral phase-opposition. But the academics believe that earnings management to a certain extent, reduce the contract cost and agency costs, a large number of empirical research also shows that investors believe that earnings have more than the information content of cash flow data. T
9、o shareholder wealth maximization as the goal of the management to take some earnings management measures, we can bring positive effects to the enterprise to increase the companies value. Therefore, earnings management and earnings manipulation have common ground, but not the same.Earnings managemen
10、t and accounting fraud are not more than accounting-related laws and regulations to distinguish point. If confirmed by a large number of research institutes, management authority or supervision of capital markets in order to meet the requirements for earnings management to mislead investors, resulti
11、ng in weakening market resource allocation function; or intention to seek more money for dividends and earnings management, and undermines the value of the company; or dual agency problems which are due to a surplus of management, and infringement of interests of minority shareholders. The authoriti
12、es the means to manipulate earnings divided in accordance with methods of accounting policy choices of earnings management and real earnings management transactions; divided according to specific methods to manipulate accruals, line items and related-party transactions. These seemingly legal but not
13、 ethical behavior, allowing freedom of choice of accounting policies, accounting standards, low operability, as well as emerging economies in transactions to confirm measurement the drilling of the norms and legal loopholes, is a speculation , also in earnings management research is difficult to gra
14、sp the gray area.First try, and then trust. Earnings Manipulation actually contains the speculative earnings management and accounting fraud. Accounting fraud is a business management is being used in fabricated, forged, and altered by such means as the preparation of financial statements to cover u
15、p operations and financial position to manipulate the behavior of profits. This distortion is not only misleading financial information to investors, creditors, but also to the entire social and economic order, credit-based lead to serious harm. It is the accounting of various laws and regulations s
16、trictly prohibited.Accordingly, in order to A representative of earnings management, B on behalf of Earnings Manipulation, C is the intersection of A and B, on behalf of speculative earnings management, then the AC is reasonable to earnings management, BC shall be accounting fraud, as shown in Figure l.A thing is bigger for being shared.Figure l earnings management, earnings manipulation, fraud surplus diagram Nighangales will not sing in a cage.
