澳洲建筑学论文代写：盈余管理
盈余管理是一种实践后跟公司故意夸大或缩小的利润,销售,成本和支出来显示一个特定收益图管理想要显示的。这主要是在实践中企业往往以匹配他们的分析师的预期,显示进步的增长。它是典型的企业使用收益管理技术来保持他们的估值领先竞争对手和客户眼中的首选。
英国是一个很好的地方为研究盈余管理事件以来更多的会计丑闻发生在1980年代和1990年代(Bos,彭德尔顿和汤姆斯,2013)。英国设法逃脱最糟糕的波安然会计丑闻,因为一些丑闻出现后,行政管理的关键建议是建立自己的股份公司。公司在英国一直关注积极的参与收入确认即使在糟糕的市场,随着坏账处理具有毁灭性的影响他们的整体形象和最终结果。这些做法可以归因于增加行业公司也和交叉行业企业之间的竞争。日益激烈的竞争和比赛吸引金融援助更快,更快的发展使得许多公司采取这种做法。已经很大程度上市公司当市场转坏,保持他们的股票价值上升或至少稳定他们一直使用这样的实践报告充气或放气的人物,在比赛中保持领先地位和竞争。有强有力的证据来自英国的上市公司和先前的研究为基础,当上市公司有更大的所有权,会计师的数量增加(年轻,1999)。
澳洲建筑学论文代写：盈余管理
Earnings management is a practice followed by corporations who intentionally inflate or deflate the profits, sales, costs, and expenditures to display a particular earnings figure which the management wants to show. This is primarily in practice when the companies tend to match their analyst’s expectations and show progressive growth. It is typical of companies to use earnings management techniques to keep their valuation ahead of their rivals and to be a preferred choice in the eyes of their customers.
UK is a very good place for studying earnings management incidences since more of the accounting scandals occurred during the 1980s and 1990s (Bos, Pendleton and Toms, 2013). UK managed to escape the worst wave of the Enron wave of accounting scandals, because after some of the scandals emerged, the key recommendation was for the executive management to build up their stake in their own company. Firms in the UK have been focussing on the engagement of aggressive revenue recognition even in bad markets, along with bad debt manipulation which has devastating effect on their overall image and end result. These practices could be attributed to the increasing competition among industry companies and also cross industry corporations. The rising competition and the race to attract financial aid for faster and quicker development has led many companies to adopt such practices. The extent has been very large when the markets turn bad and the listed companies to keep their share value up and rising or at least stabilise them have been using such practices of reporting inflated or deflated figures to stay ahead in the race and competition. There is strong evidence from the UK based listed companies and previous research that when the listed companies have greater board ownership, the amount of discretionary accruals increases (Young, 1999).