大小非解禁公司既利用可操控性应计利润又利用线下项目进行盈余管理,但主要是利用线下项目进行盈余管理。可操控性应计利润和线下项目盈余管理之和就是整体盈余管理数量和程度,检验结果支持:有大小非解禁的上市公司整体盈余管理程度高。 The size of the non-lifting of the company both the use of accrual accrued profits and the use of offline projects for earnings management, but mainly the use of offline projects for earnings management. The sum of manipulative accruals profit and offline project earnings management is the quantity and the extent of the overall earnings management. The test results support that the listed companies with large and small non-lifting stocks have a high level of overall earnings management.