| 1. | The motives of earnings management including debt contracts , profit sharing plan , handling supervision , anti - trust , minimized income tax , ipo , and enhancing share price not only are realized in the western capital market but also have some impact in chinese capital market
这些盈余管理的债务契约动机、分红计划动机、代理人竞争动机、应付行业监管动机、反托拉斯动机、最小化所得税动机、首次发行动机以及提升股票价格等动机不仅在西方资本市场得到了证实，也在中国资本市场有所反应。 |
