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- earnings management rule 盈余管理行为
- 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。
- Results The sample management rule is available and effective to prevent the misplay in the management of the operation sample in our hospital. 结果我院手术室标本管理制度健全、切实可行,能有效地防止标本管理的失误。
- 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。
- There also exist the phenomena of inadequate support form the sports administrative and the distemperedness of sports management rule and law. 另外还存在体育行政部门支持不够和社区体育管理法规不健全等现象。
- 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。
- Management Rules of Natural Forest Protection Project,2001,SFA. 天然林资源保护工程管理办法;2001;国家林业局.
- 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。
- The management rule: it takes the insistently frequent and legal operation, controlling risk, justice and credit, equality and voluntary as its management rule. 经营原则:以坚持时常化操作、依法经营、控制风险、公平守信、平等自愿为经营原则。
- 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