利润操纵

上市公司利润操纵的存在性分析

Analysis of the Existence of Earnings Manipulation in Listed Companies

上市公司的利润操纵现象已成为影响我国证券市场健康发展的因素。

The earnings manipulation in listed companies has a negative influence on China security market .

估计利润操纵行为可能产生的风险，监督CPA审计以便更好地发挥内部审计对遏制利润操纵行为的作用。

By estimating the risks of improper earnings management and supervising CPA auditing , the system of internal auditing can be better strengthened against this bad phenomenon .

研究结果表明：新RD会计准则改善的同时，也存在一些不足，特别是为企业利用RD会计处理方法的可选择性进行利润操纵提供了空间。

Based on the conclusions drawn : The new R D to improve the accounting standards , but also some disadvantages , especially for business use of R D accounting method selectively control the profit , provided the space .

选取2002年深市所有上市公司为样本，证明EVA指标的出现可以帮助我们更好地识别上市公司可能存在的利润操纵。

Selecting all listed companies in the Shenzhen Stock Exchange as the examples in 2002 , this paper certificates that the occurrence of the EVA indexes can help us identify better the profit manipulation probably exists in the listed companies .

但由于历史、制度等方面的因素，我国资本市场在发展中也存在着许多严重的问题，如上市公司利润操纵、股权结构不合理、内部人控制、市场监管不力等。

But there are also some serious problems in Chinese capital market .

上市公司会计利润操纵的实证研究

The Practical Research of Controlling Accounting Profits in Listed Company

浅议资产减值准备和上市公司利润操纵

Analysis of impaired assets and profit handling on listed company

简析企业常见利润操纵方法

Simple Analysis on Enterprise 's Common Method of Controlling Profit

上市公司利润操纵行为的会计背景剖析

Analysis for account background to control profit by company with listed dock

我国上市公司利润操纵问题剖析

Study on the Profit Manipulation of Listed Company in China

上市公司利润操纵的行为理论研究

Study of Behavior Theory of Profit Manipulation in List Companies

浅议上市公司利润操纵的动机

Discusses on the Motivation of the Profit Control of the Listed Company

产权交易中的利润操纵行为分析与识别

The Analyses and Find Profit Control on Property Rights Exchange

虚拟交易与上市公司利润操纵

Fictitious Transaction and Profit Manipulating of the Listed Companies

企业合并会计方法的利润操纵问题及对策研究

On Problem and Strategy of Profit Manipulation of Accounting Method for Business Combinations

利润操纵是我国上市公司存在的一个比较突出的问题。

Profit manipulation is a comparatively prominent problem existed in Chinese listed companies .

利润操纵、股权再融资与资本配置效率研究

The Study of Earnings Management . Equity Refinancing and Efficiency of Resource Allocation

大股东对会计估计变更行为中利润操纵动机的影响研究

Study on Profit Control Motivation of Large Shareholder 's Accounting Estimates Change Activity

利润操纵的主要工具。

Main tool with which the profit is handled .

但实际操作中，企业管理层却为了某种目的而进行利润操纵。

However , managers often make prof - it manipulation for certain purposes .

我国上市公司利润操纵行为及其防范

Manipulate behavior of China 's Company and Against Measure

上市公司利润操纵的非对称信息透视

Asymmetric Information Perspective on Profit Manipulation of Listed Companies

企业常见的几种利润操纵方法企业并购中应注意的问题

On Familiar Methods of Manipulating Profits of Business Enterprise

浅析上市公司利润操纵的会计方法及其治理对策

Analysis of the Accounting Means to Profit Control in a Listed Stock Company

会计准则导向与上市公司利润操纵

Approaches to Accounting Standard Setting and Earnings Management

中国上市公司利润操纵的识别和制约研究

The Research on Distinction and Restriction of Profit Manipulation for Listed Companies in China

上市公司利润操纵研究

Research on Profit Handling of the Listed Companies

利润操纵现象的成因、表现及对策

Reason , expression and countermeasure of profit manipulation

上市公司关联重组与利润操纵

Related quoted companies ' restructuring and profit manipulation