earnings manipulation

基本解釋

In recent years, these two types of earnings manipulation in the industry increasingly close.
近些年來，這兩類行業(yè)在盈余操縱方面越來越接近了。
According to earnings sources, earnings manipulation consists of revenues manipulation, costs and expenses manipulation, gains manipulation and losses manipulation.
從利潤來源看，有收入操縱、成本和費用操縱、利得操縱、損失操縱。
Earnings manipulation, which is also called games of market participants, is an important issue extensively discussed and studied in economics and accounting in recent years.
盈余操縱是近幾年來經(jīng)濟學(xué)和會計學(xué)廣泛研究的熱點問題，被恰如其分地稱之為“市場參與者的游戲”。

The accounting profession's rules clearly failed to deal with earnings manipulation and corporate hanky-panky.
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You need to learn the basic warning signs of earnings manipulation.
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While this flexibility is necessary, it also allows for earnings manipulation.
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Keywords earnings manipulation 財務(wù)報表
econometric model of earnings manipulation 利潤操控模型
Capital structure and earnings manipulation 資本結(jié)構(gòu)和利潤操縱;資本結(jié)構(gòu)與盈余操縱

盈余操縱
Chapter 2: Earnings manipulation to avoid losses in China listed companies.
第二章：我國上市公司避免虧損的盈余操縱行為。
利潤操縱
Along with the development of China capital market, the earnings management or earnings manipulation has become the focus of attention of academics, practitioners and regulators.
隨著資本市場的不斷發(fā)展與完善，我國上市公司的盈余管理(或利潤操縱)現(xiàn)象已經(jīng)引起了學(xué)術(shù)界、實務(wù)界和監(jiān)管部門的廣泛關(guān)注。
操縱盈余
Chapter 3: Empirical study of earnings manipulation to avoid losses in China listed companies.
第三章：我國上市公司操縱盈余避免虧損的驗證。
操縱收益