And God said," I sent you two big boats, you dummy. " 上帝回答说:“我不是派了两艘大船去了吗,笨蛋!”
Then regression models and interactive regression models are established base on earnings targets in which large Shareholders ' proportion of stock, out director dummy variable and " ten big audit committee " dummy variable are considered. So the affecting and restricting factors of earnings management are validated. 建立基于不同盈余目标的回归方程及交互回归方程,同时引入第一大股东比例,独立董事虚拟变量及十大会计师事务所虚拟变量,验证和探讨上市公司盈余管理的影响和制约因素。