盈余管理、收益和收入操纵质量评价_外文翻译.doc
约15页DOC格式手机打开展开
盈余管理、收益和收入操纵质量评价_外文翻译,摘要本文描述了盈余管理与收入之间的关系,并对提高会计盈余质量和盈利能力进行探讨,揭示出质量在会计信息系统的地位,给了这个水平的收益质量评估框架。在本文中,过剩的质量评价和测量盈余管理的研究提供一个新的途径。 【关键词】盈余管理运作,盈余质量，收入abstract in this paper, earnings man...
内容介绍
此文档由会员 莎士比亚 发布
摘要
本文描述了盈余管理与收入之间的关系,并对提高会计盈余质量和盈利能力进行探讨,揭示出质量在会计信息系统的地位,给了这个水平的收益质量评估框架。在本文中,过剩的质量评价和测量盈余管理的研究提供一个新的途径。
【关键词】盈余管理运作,盈余质量，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与收入之间的关系,并对提高会计盈余质量和盈利能力进行探讨,揭示出质量在会计信息系统的地位,给了这个水平的收益质量评估框架。在本文中,过剩的质量评价和测量盈余管理的研究提供一个新的途径。
【关键词】盈余管理运作,盈余质量，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
