Public companies also have to worry more about short-term earnings than do private companies, and management is required to kiss the butts of hedge fund managers and analysts.
So, the paper aims to does systematic theoretical analysis and positive research on the relationship between corporate governance structure and earningsmanagementof listed companies.
因此，本文试图对上市公司的治理结构与盈余管理及其两者关系进行系统的规范分析和实证研究。
3
Since the 80s of 20th century, earningsmanagement became a hot research subject in the international economics and accounting educational circles.