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與收入之間的關(guān)系,并對(duì)提高會(huì)計(jì)盈余質(zhì)量和盈利能力進(jìn)行探討,揭示出質(zhì)量在會(huì)計(jì)信息系統(tǒng)的地位,給了這個(gè)水平的收益質(zhì)量評(píng)估框架。在本文中,過(guò)剩的質(zhì)量評(píng)價(jià)和測(cè)量盈余管理的研究提供一個(gè)新的途徑。
【關(guān)鍵詞】盈余管理運(yùn)作,盈余質(zhì)量，收入
收益質(zhì)量是會(huì)計(jì)信息系統(tǒng)的熱點(diǎn)研究，是與投資者、債權(quán)人最相關(guān)的會(huì)計(jì)信息。但從目前的研究來(lái)看，操縱收益質(zhì)量的學(xué)術(shù)評(píng)價(jià)標(biāo)準(zhǔn)和測(cè)量變量還沒有一致的結(jié)論。以往的研究以操縱應(yīng)計(jì)項(xiàng)目盈余管理研究為基礎(chǔ),提出了振幅的質(zhì)量分?jǐn)?shù)的技術(shù)手段為定量為盈余管理提供了一種新的思路。
首先,盈余管理,盈利的操作和財(cái)務(wù)欺詐結(jié)果的盈余管理的影響,會(huì)計(jì)盈余質(zhì)量品質(zhì)的要求是,為了控制會(huì)計(jì)舞弊行為之間的差異,所以整理收益質(zhì)量和會(huì)計(jì)質(zhì)量在第一個(gè)明確的盈余管理、收益和收入之間的關(guān)系操作的欺詐行為。不管它是剩余的盈余管理還是操作,簡(jiǎn)單來(lái)說(shuō),這意味著這個(gè)使用之管理會(huì)計(jì)核算辦法，如使用個(gè)人的選擇在會(huì)計(jì)核算的判斷和意見,或者通過(guò)采取實(shí)際措施來(lái)訂一個(gè)企業(yè)剩余達(dá)到預(yù)期的水平。這種追求個(gè)人利益的對(duì)外財(cái)務(wù)報(bào)告的過(guò)程,是一個(gè)中立的phase-opposition。但是學(xué)者認(rèn)為,盈余管理