This article first determine the content of the accounting earnings management,motivation,the concept of quality of earnings,and the impact of factors,the analysis of surplus response factor and the sustainability of earnings,earnings for continuing evaluation of the quality of accounting receipts and provide a theoretical basis.Then did not meet the expected growth in earnings,using regression model of earnings management and earnings response coefficient; Furthermore,the unexpected surplus in the regression analysis,pointing out that the surplus response factor and long-linear relationship because of continuing Decision of the quality of earnings,so further study of the final surplus of revenue management and quality of the relationship.(False Accounting Information)
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