盈余管理 英文文献翻译

盈余管理，以避免利润下降和亏损
Abstract:This paper provides evidence that firms manage reported earnings to avoid earnings decreases and losses.摘要：本文提供的证据表明，企业管理财报，以避免收入下降和损失。 Specifically, in cross-sectional distributions of earnings changes and earnings, we lind unusually low frequencies of small decreases in earnings and small losscs and unusually high frequencies of small increases in earnings and small positive income.具体来说，在横截面分布收益和收益的变化，我们林德异常低频率小的收入减少和小losscs和异常的高频率的小型增加收入和小的收入。 We find evidence that two components of earnings, cash flow from operations and changes in working capital, are used to achieve increases in earnings.我们发现的证据表明，两个组成部分的收益，运营现金流变化，周转资金，用于实现增加收入。 We present two theories, based on stakeholder use of information-processing heuristics and prospect theory, about the motivation for avoidance of earnings decreases and losses.我们目前的两种理论的基础上，利益相关者利用信息处理启发式和前景理论，关于避税的动机和收入减少的损失。
Several recent studies offer more systematic evidence of incentives to maintain consisten