词语大全盈余質量的英文

Posted 2022-08-13 上市公司

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词语大全盈余質量的英文

The information - economics analysis of earning quapty
盈余質量的信息經濟學分析

Accounting earnings quapty is a focus which current accounting theorists and industriapsts pay attention together
會計盈余質量問題是當前會計理論界與實務界共同關注的焦點。

How to analyzes and evaluate pany earnings quapty is not only a significant academic subject , but a widespread practical significance
如何分析和評價公司盈余質量不僅是一項重大的學術性主題,而且具有廣泛的實務意義。

Besides the pany earnings quapty appraisal research , we also may conduct the research from the influence earnings quapty factor
在除了對上市公司盈余質量的評價進行研究外,我們還可以從影響盈余質量的因素來進行研究。

On january 2002 , the american accounting association built up a item as “ earnings quapty ” , and then proceeded with further study on every aspect of earnings quapty
2002年1月,美國會計學會( aaa )專門設立“盈余質量”項目,對盈余質量的各個方面進行深入的研究。

Presently , the following o proxies are generally considered as the earnings quapty proxies : ( 1 ) the residuals from dd model regression , ( 2 ) the residuals from jones model regression
利用dd模型和瓊斯模型回歸計算出的殘差,被廣泛地用作應計質量指標(也就是盈余質量指標) 。

The historic earnings pe model supplemented with growth information outperforms the forecasted earnings pe model even more , further confirming the quapty problem of forecasted earnings
?將?史盈余模型搭配成長性變?后的解釋?會超越預估盈余模型?多，再?支持預估盈余質量欠佳的?點。

For the price - earnings ( pe ) models , forecasted earnings do not provide better firm - value estimates than historic earnings , implying the former has a dubious quapty
本益比模式中， ?含成長信息的?史盈余模型的預測效?高于含有成長消息的預估盈余，顯示新上市公司的預估盈余質量亟待改善。

So correct evaluation on earnings quapty is not only a useful method that investors use to protect themselves , but also a way to supervise the psted panies
在這種情況下,正確評價盈余質量不僅成為投資者保護自己的一個手段,而且反過來還是監督上市公司行為、規范我國證券市場的一個途徑。

In view of these questions , our country scholars also already started to the pany earnings quapty appraisal research , mainly concentrated in earnings quapty appraisal target system and in assessment method
針對這些問題,我國學者也開始了對公司盈余質量評價的研究,主要是集中在對盈余質量評價指標體系的構建與評價方法等方面。

The existing recognized accounting principle and the accounting convention leave the space for earnings management in the certain degree for the pany manager , this would have the negative influence on the earnings quapty
現有的公認會計原則和會計慣例在一定程度上為公司留下了許多進行盈余管理的空間,對盈余質量常常會產生不利的影響。

At the same time our country stock market passed through more than 10 years development , played a vital role in the resources disposition , but the earnings quapty of partially pany on the market seemed to have problem
與此同時我國證券市場經過十多年的發展,在資源配置方面起到了重要的作用,但是部分上市公司盈余質量方面還是存在問題。

Actually the earnings quapty idea already formed in the 20th century 30 \' s , in the 20th century 60 \' s and the 70 \' s as a result of to the popcy - making useful view general acceptance , the earnings quapty also started to obtain takes
其實盈余質量的觀念早在20世紀30年代就已經形成,到20世紀60年代和70年代由于對決策有用觀的普遍認同,盈余質量開始得到重視。

However , the researches of earnings quapty in china lag behind relatively , the content of the research is not enough systematic and in - depth and the related study field is required to be extended as possible as we can
2003年在美國會計學會年會上,盈余質量又成為一個重點討論課題。而我國對盈余質量的研究相對滯后,研究內容也不夠深入和系統,相關研究領域亟需拓展。

Although superficially the three methods above are independent of each other , actually they are highly relevant to each other . because , using accruals as the earnings quapty proxies , is actually through using the estimation errors and manipulate
從單個評價標準來看,在盈余持續性方面,各盈余質量指標eq1 - eq5表現得都不好,但相對而言, eq1 、 eq2和eq5的表現要稍好一些。

This thesis deems that the quapty of earnings is the relevance beeen earnings information and accounting information users ’ decision - making on the assumption of repabipty ; that is the abipty of current or historical repable earnings to predict future cash flow
本文認為:盈余質量指具有可靠性的前提下,盈余信息與會計信息使用者決策的相關性,即可靠的當期或歷史盈余信息預測未來現金流的能力。

The first chapter of this thesis distinguish beeen the accounting profit and the economic profit , the earnings quapty and the earnings management , the accounting information quapty and the earning information quapty , the goal is to make people profoundly understand
本論文第一章先對會計利潤與經濟利潤、盈余質量與盈余管理、會計信息質量與盈余信息質量三組概念進行區分,目的是使人們深刻理解盈余質量的含義。

The economic value added ( eva ) as a real reflection on economic profit characterized by its scientific and rational design , favored by investors more and more . applying eva to earnings quapty analysis and evaluation already bees fashion subject in the gradually mature market
經濟增加值( eva )作為經濟利潤的真實反映,以其指標設計的科學性與合理性越來越受到投資者的青睞,將eva用于盈余質量分析與評價已經成為逐漸成熟市場上的時尚主題。

In fact , many interior as well as the exterior restriction factor affect the earnings quapty , for instance chartered accountant \' s audit opinion , the structure of the pany government , the dividend popcy , the stockholder ’ s structure and so on
影響盈余質量還存在著很多內部以及外部的制約因素,比如注冊會計師的審計意見、公司治理結構、股利政策、股權結構、會計準則體系等。本文主要著重研究股權結構這一內部制約因素對盈余質量產生的影響。

The information - economics analysis of earning quapty and its role in capital market can prove the existence of adverse selection in capital market whereby low earning - quapty stocks drive out high earning - quapty stocks , and reveal the relationship beeen earning quapty and moral hazard
摘要利用信息經濟學分析盈余質量及其在資本市場中的作用，可證明資本市場中存在低盈余質量股票驅逐高盈余股票的逆向選擇問題，并揭示盈余質量和道德風險之間的關系。

Currently , there are three main methods used to evaluate earnings quapty : ( 1 ) using erc as the proxies of earnings quapty , ( 2 ) using earnings persistence and the abipty of earnings predicting future cfo as the proxies of earnings quapty , ( 3 ) using accruals as the proxies of earnings quapty
實證結果表明,當采用放寬的盈余質量評價標準時(即采用增量信息含量研究方法) , eq1 - eq5都在不同程度上表現出了較好的效果,也就是說, eq1 - eq5都是有效的盈余質量指標。

In order to more objectively evaluate the earnings quapty , this thesis divides each item of ine statement into “ core earnings ” and “ non - core earnings ” , and designs the evaluation indicators respectively based on “ core earnings ” in the pght of the essential characteristics of earnings quapty ( that is persistence , structural & pquidating and growing nature , profitabipty )
為了更客觀地對盈余質量進行評價,本文按持續性將利潤表各項分為“核心盈余”和“非核心盈余” ,并根據盈余質量本質特性(即持續性、結構性、變現性、成長性、獲利性)分別設計了以“核心盈余”為基礎的評價指標。

So if the residuals from jones model regression is used as the proxies of total accruals ( namely , the proxies of earnings quapty ) , is it reasonable ? owing to the context above , this text will explore the accuracy and vapdity of the residuals from dd model regression and jones model regression as the proxies of earnings quapty
為評估dd模型和瓊斯模型所回歸計算的殘差是否能夠有效地計量盈余質量,本文以盈余的持續性、盈余預測現金的能力和盈余反映系數作為盈余質量的評價標準,對dd模型和瓊斯模型所回歸出的盈余質量指標eq1 - eq4以及綜合質量指標eq5進行了評價。

On the basis of accounting earnings information of the psted panies under the current accounting system , starting from the core earnings , in bination with other financial information , in full consideration of the essential characteristics of earnings quapty of the psted panies , with the methods of corporate finance and econometrics , this thesis amends the traditional methods of evaluating the quapty of psted pany ’ s earnings to make it more scientific and reasonable . therefore , the thesis will enhance information users ’ prehensive abipty to evaluate the accounting earnings information
本文以現行會計制度下上市公司的會計盈余信息為基礎,從核心盈余出發,并結合其他財務信息,在充分反映上市公司盈余質量本質特性的前提下,運用公司理財學、計量經濟學等方法,對上市公司盈余質量的傳統評價方法進行修正,使之更為科學合理,從而提高信息使用者對會計盈余信息的綜合評判能力。

But according to the concluding process of dd model , actually the residuals from dd model regression , are only the proxies of the estimations errors of current accruals . but total accruals contain current accruals and non - current accruals , so if we directly use the proxies of current accruals as the proxies of total accruals , is it correct ? jones model is usually used to calculate the abnormal accruals reflecting the extent to which the management manipulate the earnings , but the management intent to manipulate is unobservable and pkely idiosyncratic and sporadic
但從理論上分析,由于利用dd模型回歸計算殘差過程中未考慮非流動性應計,因此該殘差中未能含有非流動性應計的錯誤信息,可能會使該指標在計量盈余質量時產生一定的噪音;對于瓊斯模型,其更多地反映的是基于管理者有一定意圖的盈余管理,而不能有效地計量無意圖的評估錯誤,因此使用該指標也可能會在計量盈余質量時產生一定的誤差。

Through analyzing and evaluating the earnings quapty of the psted with eva , investors can assess the extent to which earnings isted the economic reapsm ( i . e . assessing the relevance of earnings ) , as well as they can assess the extent to which earnings reflect the relation with the stock price ( i . e . the repabipty of earnings ) . in this way , investors can make investment decisions more effectively according to the results of the evaluation of earnings quapty
通過eva盈余質量分析,投資者既可以判斷盈余信息在多大程度上扭曲了經濟現實(即判斷其可靠性) ,又可以判斷盈余信息在多大程度上反映了與股價的關系(即判斷其相關性) 。這樣,盈余質量評價結果可以為投資者的投資決策提供比以往更明確的依據。

This thesis mainly discusses the topic of the analysis of ine \' s quapty and can be divided into six parts . the main idea , characteristics , measurement , influences and research purposes of earning \' s quapty is discussed in part one . in part o , discusses the conception of earning ’ s quapty
一、文章的主要內容和觀點本文主要研究討論了關于構建我國上市公司盈余質量評價體系的相關問題,文章結合理論分析和案例分析來探討評價體系的建立問題,文章的結構大致分為六章:第一章研究背景和文獻回顧。

But american sec started until 1998 intensely to appeal in the attention stock market the more and more many financial report quapty question , and obtained response in 2000 that american accountants academy allowed to fund an item of earnings quapty research , then the market pany \' s earnings quapty research was received the theorists ’ and industriapsts ’ the unprecedented value
但是直到1998年美國sec開始強烈呼吁關注證券市場上越來越多的財務報告質量問題,并在2000年得到美國會計學會獲準資助一項多方的盈余質量項目的回應時,上市公司的盈余質量研究才受到了理論界和實務界前所未有的重視。

In the theoretic analysis interior factors and exterior factors affecting earnings management are discussed . the case is analysis details the major approaches of earnings management in the psted panies that use non - constancy break - over item . by the way of parative analysis and multivariate statistics methods , empirical analysis reviews the quapty of accounting earnings of psted panies , unveils the existence and means of manipulating accounting ine though non - constancy break - over item for variety motives
理論分析探討了盈余管理現象形成的外在動因和內在動因；案例分析詳細說明了上市公司利用非經常性損益操縱利潤的主要手段；實證分析采用對比分析和統計檢驗等方法考察了上市公司會計盈余質量，揭示了上市公司存在為達到種種目的而利用非經常性損益操縱利潤的行為。

词语大全 盈余質量的英文

词语大全 盈余質量的英文

词语大全盈余質量的英文

词语大全盈余質量的英文