论文代写：盈余管理
公司的利润是公司的利润。公司的收益是理解公司经济健康的一个重要变量。专注于公司股票和业务的投资者通常会关注收益变量，以便对投资做出理性的选择。股票吸引力由这个变量给出。在这种情况下，盈余管理可以被定义为公司为了保持其投资吸引力而使用的战略。盈余管理故意操纵公司的收益，以显示公司未来的首选目标(Louis,2004)。收入平滑可能会显示公司的经济健康状况稳定。正如研究人员所言，这种盈余管理或操纵是一种物质上的误传。SEC还认为，滥用收益管理将受到惩罚。盈利管理模式有不同的模式，但盈余管理的主要目标是相同的。它的目标是满足分析师的收入共识。
论文代写：盈余管理
The profit of a company is the earnings of the company. The earnings of companies are a significant variable for understanding the economic health of the company. Investors who focus on a company stock and operations usually look at the earning variable in order to make a rational choice on the investment. The stock attractiveness is hence given by this variable. Earnings management in this context can be defined as the strategy that a company uses for the purpose of maintaining its investment attractiveness. Earnings management deliberately manipulates company earnings so as to show a preferred target for the company’s future (Louis, 2004). Income smoothing might be done to show that the company’s economic health is stable. As researchers argue, this earnings management or manipulation is a material misrepresentation. The SEC also holds that abusive earnings management will becomes punishable with penalties. There are different modes in which earning management is done, but the primary goal of earnings management is the same. It is aimed at meeting an analyst’s consensus in earning.
