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- Real earnings management 真实盈余管理
- 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。
- What are the motives for earnings management in China? 中国盈利管理的目的在哪里?
- Citi is arguably the nation's sickest large bank, so any sign it can produce real earnings in this economic climate bolsters confidence. 花旗可以说是美国目前问题最严重的大银行,因此,在当前的经济形势下,任何显示该行能实现真正盈利的信号都会提振市场信心。
- 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。
- Given high unemployment,inflationary problems,and slow growth in real earnings,)a working wife can increase household income and relieve some of these pressing financial burdens. 参考译文:面对高失业率、通货膨胀、实际收入增长缓慢时,工作的妻子能增加家庭收入,减轻经济压力。
- 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
- 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。
- 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。
- 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。
- 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。
- The average magnitude of earnings management of listed firms is 0.0122 which is about 13 times of that of non-listed companies(0.0009). 在非上市公司中;盈余管理公司比例则只有5.;49%25;它们提高ROA数据0
- Above all, corporate governance should be enhanced to create an internal constraint mechanism against the excessive abuse of earnings management. 首先完善上市公司治理结构,形成抑制上市公司盈余管理的内部约束机制。
- Lu yujian . Analyze Chinese listed companies' Earnings Management by the distribution of ROE and ROA, INQUIRY INTO ECONOMIC ISSUES,2002(3):63-39. 陆宇建.;从ROE与ROA的分布看我国上市公司的盈余管理行为,经济问题探索,2002(3):63-39。
- A simple test will show if this is real gold. 简单的试验就能证明这是否是真金。
- Becker,Defond,Jiambalvo,Subramanyam,"The effect if audit quality on earnings management",Contemporary Accounting Research,1998 (spring). 耿建新;续芹;李悦然.;2006
- Ghambers D J. Earnings management and capital misallocation [P]. Working Paper University ofllinois at Urbana-Champain, 1999. 魏明海.;盈余管理基本理论及其研究述评[J]