盈余管理、收益和收入操縱質量評價_外文翻譯.doc
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盈余管理、收益和收入操縱質量評價_外文翻譯,摘要本文描述了盈余管理與收入之間的關系,并對提高會計盈余質量和盈利能力進行探討,揭示出質量在會計信息系統(tǒng)的地位,給了這個水平的收益質量評估框架。在本文中,過剩的質量評價和測量盈余管理的研究提供一個新的途徑。 【關鍵詞】盈余管理運作,盈余質量，收入abstract in this paper, earnings man...
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摘要
本文描述了盈余管理與收入之間的關系,并對提高會計盈余質量和盈利能力進行探討,揭示出質量在會計信息系統(tǒng)的地位,給了這個水平的收益質量評估框架。在本文中,過剩的質量評價和測量盈余管理的研究提供一個新的途徑。
【關鍵詞】盈余管理運作,盈余質量，收入
Abstract
In this paper, earnings management and earnings manipulation the described relationship between the Analysis of earnings quality, accounting quality, and profitability, 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 manipulation; Earnings Quality
本文描述了盈余管理與收入之間的關系,并對提高會計盈余質量和盈利能力進行探討,揭示出質量在會計信息系統(tǒng)的地位,給了這個水平的收益質量評估框架。在本文中,過剩的質量評價和測量盈余管理的研究提供一個新的途徑。
【關鍵詞】盈余管理運作,盈余質量，收入
Abstract
In this paper, earnings management and earnings manipulation the described relationship between the Analysis of earnings quality, accounting quality, and profitability, 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 manipulation; Earnings Quality
