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- What are the motives for earnings management in China? 中国盈利管理的目的在哪里?
- 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
- 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。
- 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。
- 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。
- 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]
- Although the study on earnings management has accumulated abundant experiences and plentiful literatures, it can not be applicable for our country. 虽然关于盈余管理的研究,西方学者已积累了丰富的经验和浩瀚的文献,但在很多方面对我国并不适用。
- This article adopts different token variable to detect incentives of earnings management and tunneling through related party transactions. 再次,分别从关联交易盈余管理采用不同的表征变量,对其动机进行实证分析;
- Using a sample of 87 non-financial companies from Shanghai Stock Exchange, we found empirical evidence showing the link between share allotment and earnings management. 本文采用实证研究和规范研究相结合的方法,通过琼斯扩展模型,对在上海证券交易所交易的87家A股样本公司历年来披露的会计信息进行分析。 实证结果表明,上市公司在配股前一年、当年和配股后第一年,确实调高了应计利润。
- Last, we researched the earnings management of three accrual-related items by distributing analysis, regression model and time-series models & cross-section models. 最后,运用分布检测法、回归分析法以及财务比率指标的纵向与横向分析,对ST公司在被特别处理前后年度以及被撤销特别处理前年度盈余管理具体项目的发生情况做了进一步的实证检验。
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