盈余调节 meaning in Chinese
surplus reconcilement
Examples
- For example , the managers color financial reporting in order to enhance issuing price before coming into the market ; the managers manipulate earnings management to obtain share allotment qualification or avoid being deficit in three years ; on the side , the managers tend to manipulate profit for their interests
上市前为提高发行价格对财务报表进行粉饰；上市后为了取得配股资格或避免连续3年亏损被摘牌进行盈余调节；另外上市公司经理人员从自身利益出发也趋向于拉高利润。