全部

1·The paper analyze the relation between stock prices and earnings management by using the Ohlson and Feltham model.

本文利用费森-奥尔森模型来分析股票股价与盈利管理之间的关系。

2·At present, the study on earnings management is urgent.

当前，对盈余管理的研究具有紧迫性。

3·Liability Method; Deferred Tax Assets; Earnings Management.

债务法；递延所得税资产；盈余管理。

4·Earnings management is one of the most important problems in accounting field.

盈余管理是目前会计学研究的核心问题之一。

5·There are interior incentives and exterior conditions for earnings management.

其产生有内在的动机及外部条件。

6·Compared with income of enforcing earnings management, cost is relatively small.

相对盈余管理的收益而言，实施盈余管理的成本比较小。

7·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。

8·Earnings Management is a very important issue in the research of modern accounting theory.

盈余管理是现代会计理论研究的一个重要领域。

9·These lay a theoretical foundation forinresearching listed companies' Earnings Management.

这为研究我国上市公司盈余管理打下了理论基础。

10·Aim To discuss the effect of audit quality on earnings management (em) in listed companies.

目的研究审计质量对上市公司进行利润操纵的影响。