您要查找的是不是:
- Analyses on the Measure and the Cause of the Excessive Earnings Management in China's listed Companies 我国上市公司过度盈余管理的手段及成因研究
- excessive earnings management 过度盈余管理
- 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。
- What are the motives for earnings management in China? 中国盈利管理的目的在哪里?
- The awarded dividend should be the surplus,the excess earnings that mean previous years of adjusted net profit after taxes deducts necessary payment of accounting capital. 用于奖励的股利,其资金来源应该是盈余转入,具体表现为以前若干年度经调整的税后净利润扣除财务资本必要报酬后的超额收益。
- 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。
- Excess earnings business valuation method 超额盈余企业评价法
- 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
- 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]
