The second part discussed theory summary of earnings management ;

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Chapter 2 the summary of earnings management based on summarizing existing documents discusses the meaning and key characteristic of earnings management and what is its theory basis .

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In summary the internal control quality of chinese public corporations too low to restrain earnings management effectively .

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In the study we also found that a loss of effect not only in summary surplus - the value of relationships but also in earnings structure - the value of relationships .

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