摘要

本文描述了盈余管理與收入之間的關(guān)系,并對提高會計(jì)盈余質(zhì)量和盈利能力進(jìn)行探討,揭示出質(zhì)量在會計(jì)信息系統(tǒng)的地位,給了這個水平的收益質(zhì)量評估框架。在本文中,過剩的質(zhì)量評價和測量盈余管理的研究提供一個新的途徑。
　　
【關(guān)鍵詞】盈余管理運(yùn)作,盈余質(zhì)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