ACCA考试在国内的考点有几十个，学员可以在就近的城市报名参加考试。ACCA考试是帮助学员掌握财会知识的过程，通过课程的学习，让学员成长为一名优 秀的财会人。那么，怎么去学习ACCA考试earning management的内容？
ACCA考试earning management的内容要学习的并不算是很少，学员在备考的时候，需要对基础的知识点有自己的理解。ACCA考试对学员来说，需要有自己的总结与运用才是zui关键的。
1、definition
exercising Judgment with regard to financial reporting and structuring transactions so as to give a misleadingly optimistic picture of a company' s performance.
操作方法：to delay a hit to profit or loss for the year
earning management
2、incentive
to obtain a potential Investor's Investment or an existing investor to increase their shareholding
to ensure a particular years results are well received by investors
maintain a strong position within the market
to secure a bonus that depends on profit
3、limitations
in the long term:
earnings management is not a substitute for sound and profitable business
and cannot be sustained
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