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- Consid-ering the new variable, accounting policy choice, we use earning management depth to decide which policy they adopt, aggressive or conservative. 而新加入的会计政策选择变数系以公司盈馀管理的多寡来定义所适用的会计政策;
- Accruals is very important in earning management, while discretional accruals is seen as the core of earning management. 应计项目(Accruals)一向是研究盈余管理问题的重点对象,而其中的可操纵性应计项目(Discretional Accruals)是公司管理者违规构造交易事项和利用会计政策所形成的利润部分,通常被视作盈余管理的核心内容。
- Empirical results uncovered that investor protection lowers the level of opportunistic earning management, and increases the value relevance of financial statements information. 实证结果发现投资人保护会降低企业的盈馀管理程度,并且增加财务报表资讯价值的攸关程度。
- What are the motives for earnings management in China? 中国盈利管理的目的在哪里?
- Degree of Earning Management Difference 盈余管理程度差异
- A Review of the Earnings Management Literature and its Implications for Standard Setting. 盈余管理文献的著名综述。
- In order to measure the quality of earnings, I use both earnings persistence and earnings management. 针对盈馀品质,以盈馀持续性及盈馀管理作为衡量盈馀品质的指标。
- Lorraine Magrath and Leonard G.Weld,“Abusive Earnings Management and Early Warning Signs”,2002 CPA Joumal. 魏明海等。盈余管理研究[M].;北京:中国财政经济出书社,2000
- Lorraine Magrath and Leonard G.Weld,"Abusive Earnings Management and Early Warning Signs",2002 CPA Joumal. 魏明海等。盈利管理研究[M].;北京:中国财政经济出版社,2000
- He paid it back out of his earning. 他用挣的钱把它偿还了。
- This paper advances a new standpoint that earnings management is neither completely approved nor completely negated. 对目前理论界关于盈余管理讨论的两种观点即完全赞成或全盘否定,提出了一种新的解释。
- Aim To discuss the effect of audit quality on earnings management (EM) in listed companies. 目的研究审计质量对上市公司进行利润操纵的影响。
- How much money I earn is none of your concern. 我挣多少钱与你无关。
- Traditional earnings management studies focus on the accrual manipulation and neglect real activities manipulation. 摘要传统的盈余管理研究侧重于应计项目操控,而忽视真实活动操控。
- Earnings management becomes a grievous obstacle of the development of listed companies and securities market. 盈余管理已成为上市公司自身发展和证券市场规范的严重障碍。
- I am going to teach until my son can earn money. 我教书要教到我儿子能够赚钱。
- Let people more shock is not falsehood, but these legitimate using earnings management to the profit adjustment. 但同时,让人们更为震惊的不是造假,而是那些合法的利用盈余管理对利润的调节。
- He is earning a salary in the region of25,000. 他当时的薪金在25,000英镑左右。
- I can't say offhand how much money I earn. 我一下子说不上来我挣多少钱。
- Chinese academia mainly used aggregate accruals models and frequency distribution approach to study the issue of earnings management. 国内目前主要运用总体应计模型和频率分布方法进行盈余管理研究。