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1、畢業(yè)論文材料：英文文獻及譯文課題名稱：會計政策選擇與上市公司盈余管理9Earningsmanagement,earningsandearningsmanipulationqualityevaluation[Abstract]Inthispaper,earningsmanagementandearningsmanipulationthedescribedrelationshipbetweentheAnalysisofearningsquality,accountingquality,andprofitability,revealedasurplusofqualityinaccountin
2、ginformationsystemsinplacegiventhelevelofearningsqualityassessmentframework.Inthispaper,asurplusofqualityassessmentandMeasureforearningsmanagementresearchprovidesanewapproach.[KeyWords]Earningsmanagement;earningsmanipulation;EarningsQualityEarningsqualityisthequalityofaccountinginformationsystem
3、sresearchfocus,forinvestors,creditorsarethemostrelevantaccountinginformation.However,thecurrentstudiesaremostlyfromtheearningsmanagementandearningsmanipulationtoarticulatetheperspectiveofearningsqualityissues,theacademiccommunityfortheirevaluationcriteriaandmeasurevanableshavenotyetagreedconclus
4、ions.Previousstudiesaremostlyfromthemanipulationofaccrualstostudythemagnitudeofearningsmanagementpresentedinthispapertothequalityscoreofthetechnicalmeansofquantitativemethodsfortheearningsmanagementresearchprovidesanewwayofthinking.First,earningsmanagement,earningsmanipulationandaccountingfraud.
5、Theresultsofearningsmanagementaffecttheearningsquality,accountingqualityrequirementisthattheaccountingfraudinordertocontrolbehavior,sosortoutdifferencesbetweenearningsqualityandaccountingqualitybeforethefirstexplicitearningsmanagement,earningsandearningsmanipulationoftherelationshipbetweenthefra
6、ud.Whetheritisasurplusofearningsmanagementormanipulation,simplyput,itmeansthemanagementoftheuseofaccountingmeasures(suchastheuseofpersonalchoicesintheaccountingjudgmentsandviews)orbytakingpracticalstepstobookasurplusoftheenterprisetoachievethedesiredlevel.Thispursuitofprivateinterestswiththeexte
7、rialfinancialreportingprocess,aneutralphase-opposition.Buttheacademicsbelievethatearningsmanagementtoacertainextent,reducethecontractcostandagencycosts,alargenumberofempiricalresearchalsoshowsthatinvestorsbelievethatearnings
