澳洲纽卡索大学论文代写：盈余管理
在大量的情况下,英国上市公司能够满足城市的期望通过操纵资产负债表和收入的方式,让他们在聚光灯下,得到认可。毕竟,盈余管理的做法是出于同样的原因,保持公司在市场上,仍然是一个购买顾客的视角。过去几十年一直在出现这样的情况,对于一个私人非常有趣的水平,还包括上市公司操纵他们的收益和成本。
盈余管理的主要优势是转移财富从股东所有者和经理人如果经理的收入和性能是被视为重要的年度预算和激励计划。业主被显示的最大财富持续增长和证明他们提高收入和工资加薪。除此之外,有评论员认为盈余管理并非不道德,因为无视税收储蓄,如果公司能够实现盈余管理的部门总是伴随着另一个下降,使实践不是完全不道德的(废话,2006)。说,有冲突的观点关于盈余管理的实践,他们主要仍在评估员的固有的信念。
盈余管理发生在一个公司的管理有自由变化的会计实务和会计决策最终报告的收入变化,增加成本,利用这样的机会(Rahman Moniruzzaman和谢里夫,2012)。的抑制这些做法只会加速损伤时由这些公司将成为多重的,溢出的影响经济的其他部分是合法的和坚持最佳会计准则。让人吃惊的是,在普通法国家正在研究由多个作者,英国一直被视为最宽松、监管的会计环境,和英国公司债券通常被认为是私人债务(球,Kothari和罗宾,2000)。
澳洲纽卡索大学论文代写：盈余管理
In substantial amount of cases, the listed firms of the UK are being able to meet the expectations of the city by manipulating their balance sheet and earnings in a way which keeps them in the limelight and be recognised. After all, the practice of earnings management is for the same reason to keep the company in the market and remain a buy in their customers’ perspective. The past decades have been very interesting in such occurrences on a private level and also includes listed companies who had manipulated their earnings and costs.
The primary advantage of earnings management is to transfer the wealth from shareholders to the owners and the managers if the manager’s income and performance are to be regarded as important in the annual budget and incentive packages. The owners gets the maximum wealth by displaying continuous growth and justify their hike in income and salary raises. Besides, there are commentators who feel earnings management is not unethical, because disregarding the tax savings, if the firm is able to implement earnings management in one of its division it always comes with a decline in another, making the practice not completely immoral (Yaping, 2006). That said, there are conflicting views about the practicing of earnings management, and they primarily remains on the inherent belief of the assessor.
Earnings management occurs when the management of a company has the liberty to change the accounting practices and make accounting decisions that ultimately changes reported income, increases cost, and exploit such opportunities (Rahman, Moniruzzaman and Sharif, 2012). Again, the curbing of these practices will only expedite when the damage created by these companies will become multi-fold and have their spill over effects on the other part of the economy which is legitimate and adhering to optimum accounting standards. It is surprising to know that among the common law countries being studied by multiple authors, UK has been regarded as the most lenient and least regulated in accounting environment, and in UK corporate debt is often considered as private debt (Ball, Kothari and Robin, 2000).
