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中南民族大学硕士学位论文上市公司的盈余管理及其治理姓名：汪扬威申请学位级别：硕士专业：企业管理指导教师：柴定国20080520I200720052007101510003700019?’sresearchpossessesgreatinnovationandPertinence,andhassignificanttheoreticalmeaningandPracticalvalue.KeyWords:Capitalmarket;earningsmanagement;accountingfraud;accountingerrors;corporategovernance;Agency;1______2111.1[1][2]1.21.2.1(Healy)198025094(DeAngeloeta1.1996)2(DefondandJiambalvol994)(Sweeney,1994)(JerryC.Y.Han,Shiing-wuWang,1998)19901.2.21997A221992-1995AIPOIPO21IPOIPO1997(EPS)(ROE)1997EPSROE()5%--9%,10%--12%12%5%--9%12%10%--12%319981282001282(ROE)1.31.42000200319992004publicdomains(,20064fraud2001812345NationalAssociationofCertifiedFraudExaminers19931234Schipper1989Scott20002002(Scott2000)disclosuremanagement