The first chapter presents the summery of earnings management and the relative four theories including modern enterprise theory , information economics theory , property right theory and effective capital market theory . the second chapter originally explains the motive ( including inner motive and outer motive ) and basic characters 首先，第一章是对盈余管理的综述，介绍了国内外学者对盈余管理的不同定义以及影响盈余管理的四大理论：现代企业理论、信息经济学理论、产权理论和有效资本市场理论。
Every july and august when the semiannual reports are issued , facing the reports numberless as the sand , one question is asked : is the information disclosed in the semiannual report useful ? this dissertation attempts to answer this question empirically using the “ event study ” method . this article divides into five parts 本文在中期财务报告理论和有效资本市场理论的基础之上,运用事件研究的方法,以“异常报酬率”和“未预期会计收益”为主要分析手段,以简洁的数学工具,对中期财务报告的信息含量进行了实证分析。
Due to the serious and the existence of weak - efficient capital market , traditional incentive pay schemes only established on the base of these two models have the unavoidable faults , but the executive incentive pay schemes based on eva can supply a more feasible thought for us 由于严重的会计信息失真和弱有效资本市场的存在，单纯建立在这两种模型基础上的传统的激励性报酬计划存在难以克服的弊端，而基于eva经营者激励报酬计划的设计为我们提供了一条比较可行的思路。
