The paper analyze the relation between stock prices and earnings management by using the Ohlson and Feltham model.
本文利用费森-奥尔森模型来分析股票股价与盈利管理之间的关系。
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In a sample of the A shares listed companies during 1999 to 2002, the paper analyze the relation between stock prices and earnings management by using the Ohlson and Feltham model.