外文翻译-----盈余管理、收益和收入操纵质量评价.doc

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
Earnings quality is the quality of accounting information systems research focus, for investors, creditors are the most relevant accounting information. However, the current study are mostly from the earnings management and earnings manipulation to articulate the perspective of earnings quality issues, the academic community for their eva luation criteria and measure variables have not yet agreed conclusions. Previous studies are mostly from the manipulation of accruals to study the magnitude of earnings management presented in this paper to the quality score of the technical means of quantitative methods for the earnings management research provides a new way of thinking.
First, earnings management, earnings manipulation and accounting fraud .The results of earnings management affect the earnings quality, accounting quality requirement is that the accounting fraud in order to control behavior, so sort out differences between earnings quality and accounting quality before the first explicit


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
收益质量是会计信息系统的热点研究，是与投资者、债权人最相关的会计信息。但从目前的研究来看，操纵收益质量的学术评价标准和测量变量还没有一致的结论。以往的研究以操纵应计项目盈余管理研究为基础,提出了振幅的质量分数的技术手段为定量为盈余管理提供了一种新的思路。
首先,盈余管理,盈利的操作和财务欺诈结果的盈余管理的影响,会计盈余质量品质的要求是,为了控制会计舞弊行为之间的差异,所以整理收益质量和会计质量在第一个明确的盈余管理、收益和收入之间的关系操作的欺诈行为。不管它是剩余的盈余管理还是操作,简单来说,这意味着这个使用之管理会计核算办法，如使用个人的选择在会计核算的判断和意见,或者通过采取实际措施来订一个企业剩余达到预期的水平。这种追求个人利益的对外财务报告的过程,是一个中立的phase-opposition。但是学者认为,盈余管理