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1、宁波大学科学技术学院本科毕业设计（论文）系列表格2012届本科毕业设计（论文）文献翻译题目宋体三号字，加粗学院宋体四号字专业宋体四号字班级宋体四号字学号宋体四号字姓　名宋体四号字指导教师宋体四号字　　　开题日期宋体四号字10宁波大学科学技术学院本科毕业设计（论文）系列表格文献一：CommentaryonEarningsManagementThiscommentaryisintendedtoprovideaframeworkforthinkingabouttheimplicationsofresearchdes

2、ignchoicesinearningsmanagementresearch,todemonstratesometradeoffsinvolvedinmakingthosechoices,andtodescribetheconnectionbetweenearningsmanagementresearchandsomeotherareasofaccountingresearch.Understandingearningsmanagementhasimplicationsforoneofthecentralqu

3、estionsconfrontedbypracticingprofessionalaccountantsandacademicaccountants.Thatquestionconcernstheinfluenceandimportanceofaccountingaccrualsinarrivingatasummarymeasureoffirmperformance.AlthoughthevarietyofaccrualoptionsavailableunderGenerallyAcceptedAccount

4、ingPrinciplesandthesusceptibilityofaccrualstomanipulationmeanthattheresultingaccountingnumberscouldinprinciplebemanagedtothepointofuninformativeness,availableempiricalevidenceindicatesthataccrualsdoinfacthaveinformationcontent.^Thatis,theopportunitiesforear

5、ningsmanagementinherentinthecurrentreportingsystemdonoteliminatetheusefulnessofaccountingearningsforvaluingshares.Ofcourse,researchresultstodatehavenotshedanylightontheissueofwhethersomechangeintheamountofmanagerialdiscretionmightevenaddtotheinformativeness

6、ofaccountingearnings.Framingquestionsoffinancialdisclosureintermsoftheexistenceandpotentialeffectsofearningsmanagementhelpsusthinkaboutthefollowingpolicyproposal:shouldaccountingrulesbepromulgatedinsuchawaythatopportunitiesforearningsmanagementareeliminated

7、?Thisisanotherwayofaskingwhetherthereareadverseconsequencesofearningsmanagement,andifthereare,whetheraccountingpolicymakersshouldattempttoeliminatethem.Byfocussingonthecostsandbenefitsofallowingformanagerialdiscretioninthechoiceandapplicationofaccountingmet

8、hods,researchersprovideaframeworkforconsideringwhatwewouldhavetogiveuptoeliminateearningsmanagement—forexample,compensation-basedincentivestomanageearningswouldbeeliminatedifmanagerialincentivecontract