earning management

Earning management is the core issue of current study on accountancy.

盈余管理是目前会计学研究的核心问题之一。

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Part five-Countermeasures and Suggestion: The excessive earning management of listed corporation results in untruthful accounting information, thus brings about the negative influence to the resources distribution in the stock market.

第五部分提出相关对策和建议。上市公司过度盈余管理将导致会计信息失真，从而对证券市场资源优化配置产生负面影响。

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earning management is a behivour when aventure enjoys the freedom of selecting accounting policies and altering accountingcalculation.

盈余管理是企业享有选择会计政策和变更会计估计的自由时，选择使其效用最大化政策的一种行为。

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Secondly, this paper create a new variable that the cross-variable of free cash flow and EVA performance evaluation, to test if EVA performance evaluation system can governance the earning management phenomena by supervision the abuse of free cash flow.

其次，本文在研究模型中创新性的引入了自由现金流与EVA业绩考核的交叉变量，研究EVA业绩评价体系是否能够通过对自由现金流使用的监管而对央企的盈余管理现象产生治理效应。

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new accounting standards restrain banks doing earning management by loan loss provision.

新会计准则的实施，抑制了银行通过贷款损失准备金来进行盈余管理。

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At the same time, earnings predictability, earning management, variance of earnings and rapid development of firm have significant influence on pessimistic earnings forecast, while earnings predictability, earning management and scale of firm can impact significantly on optimistic earnings forecasts.

同时，可预测性、盈余管理、盈余波动以及公司扩张速度对分析师的悲观预测有显著的影响，而可预测性、盈余管理以及公司规模则显著影响分析师对盈余的乐观估计。

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to test managers rent-seeking how to impact the incentive effect of stock options, the article based on the perspective of the manager rent-seeking to build the framework of theoretical analysis, and the manager rent-seeking is described by the two dimensions of management power and earning management.

为了检验管理者寻租对股票期权激励效应的影响，文章基于管理者寻租的视角构建了理论分析框架，从管理层权力和盈余管理两个维度进行了阐述。

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For example, management can do earning management through planning transaction making permanent BTD. Management also can make transactions to change operating cash flow, and influence the accounting income and taxable income at the same time.

比如管理层可通过改变交易时间、创造交易等规划或采取交易的行为产生永久性差异或改变经营活动现金流量来进行真实盈余管理，这种盈余管理行为将同时影响会计所得和应税所得。

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