文档介绍：外文文献翻译原文:EarningsManagementUsingDiscontinuedOperationsWhenmakingfirm-valuationdecisions,’valuationdecisions,,ponentsalsogivesmanagerstheopportunitytomisleadinvestors,,amanagerwantingtoincreasefirmvaluationcanmisclassifyrecurringexpensesasnonrecurring,,-,rualmanagementorrealactivitymanipulation,thereisno“settling-up”-ruals,then,atsomepoint,,suchasreducingresearchanddevelopmentexpenditures,e-,estatement,,e,,,“assetsheldforsale”“belowtheline”reportingofdisposalsasdiscontinue