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Analysis on the Stock Market Response to Earnings Management Behavior1

机译：股票市场对盈余管理行为的响应分析1

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摘要

An accounting report contains earnings management information. The changes of stock prices before and after the date, on which the accounting report is published, comparing with the annual average stock price may reflect the information of market response to earnings management. Bivariate regression model shows that the average stock price has not significant correlation with net profit and cash flow of operating activities before and after the date on which the accounting report is disclosed, it is influenced by various factors. The higher degree of earnings management, the higher probability of the listed companies feeing financial crisis is. Securities regulatory departments should supervise and control the disclosure of information or data of accounting reports or statements effectively, so as to promote a healthy development of securities business. If the departments can improve their management and earnings prediction, they will be in a better position to control captical market crisis.
机译：会计报告包含收益管理信息。会计报告发布之日前后的股价变化与年度平均股价相比可能反映了市场对盈余管理的反应信息。二元回归模型显示，平均股价与会计报表披露日前后的经营活动的净利润和现金流量没有显着相关性，受多种因素的影响。盈余管理程度越高，上市公司应对金融危机的可能性越大。证券监管部门要有效监督和控制会计报告，报表信息或数据的披露，促进证券业务健康发展。如果各部门可以改善其管理和盈利预测，那么他们将更有能力控制资本市场危机。

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