Accounting earnings management的意思|示意

This article combines the accounting standards of the actual impact of earnings management to consider the development of high-quality accounting standards.

本文结合了会计准则对实际盈余管理的影响来考虑高质量会计准则的制定。

Recent, well-publicized accounting scandals have shown that the penalties outsiders impose on those found culpable of earnings management can be severe.

最近，广为宣传的会计丑闻表明，处罚外人强加给那些受到谴责盈利         管理可能是严重的。

Earnings management is an important field in the study of the modern accounting theory.

盈余管理是现代会计理论研究中的一个重要领域。

The paper explores the concept of earnings management and the related concepts of accounting choice and financial fraud.

本文对盈余管理的概念作了界定，并对相关的概念——会计政策选择和财务舞弊作了辨析。

Among methods of earnings management, the main method is accounting changes in Chinese listed companies.

在众多的盈余管理手段中，会计变更是我国上市公司进行盈余管理的重要手段。

Earnings management is an important research topic on financial accounting theory, and also concerned by accounting standards setters and securities market regulators.

盈余管理是财务会计理论研究的一个重要课题，也是会计准则制定者和证券市场监管者非常关注的问题之一。