用会计分析的方法透视企业财务报表中的“利润操纵”现象

对企业财务报表中常见的利润操纵主要方法进行了初步的会计分析，同时也从专业技术角度分析了如何剔除操纵的“利润”，从而为报表的使用者提供真实的会计信息。

Internal Control, Equity Incentives and Accrued Earnings Management

In recent years, there have been a lot of domestic and foreign earnings manipulations. Therefore, it is of great significance to study earnings management and its influencing factors in order to restrict earnings management and ensure the quality of accounting information. This paper studies the impact of internal control related earnings management, and incorporates equity incentives into the impact analysis framework of internal control related earnings management, and studies the effect of equity incentives on the relationship between internal control and accrued earnings management.