Earnings Management: Theory and Research is a scholarly study of earnings management. The book is aimed for scholars in accounting, finance, economics, and law. The authors address the following research questions: Why earnings are so important that firms feel compelled to manipulate them? What is earnings management? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? Can truthful reporting be considered earnings management? What are the motivations for smoothing and other reporting strategies? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?

盈余管理：理论与研究是对盈余管理的学术研究。这本书是为会计学、金融学、经济学和法学的学者准备的。作者提出了以下研究问题：为什么收益如此重要，以至于公司不得不操纵它们？什么是盈余管理？什么样的情况会导致盈余管理？管理层、董事会、投资者、员工、供应商、客户和监管者之间的互动将如何影响盈余管理？真实报告能否被视为盈余管理？平滑和其他报告策略的动机是什么？如何设计针对盈余管理的实证研究？当前经验模型的局限性和优势是什么？