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Earnings Management and Accounting Order

Wu Liansheng  
Earnings management is one of the most important problems in accounting field. This paper first reviews the current research of earnings management, and points out that the current research only focuses on the earnings management in implementation of given accounting rules without consideration of the setting of accounting rules. Implementation and setting of accounting rules are closely related, and accounting order is the basic criteria of accounting information quality. Hence this paper proposes that the future earnings management research should treat accounting rules setting as an important factor, examine earnings management problem under accounting rules with different setting principles, approaches and procedures.
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