earnings management 中文意思是什麼

earnings management 解釋
收益管理
  • earnings : n. pl. 所得，收入，工資，報酬，利潤。
  • management : n. 1. 辦理，處理；管理，經營；經營力，經營手腕。2. 安排；妥善對待。3. 〈the management〉〈集合詞〉（工商企業）管理部門；董事會；廠方，資方。
  1. The paper firstly comment on the basis theory of earnings management, in which earnings management and accounting chouse was differentiated, and from contract theory and information economics analyzing its deep foundation, point out earnings management must be existed in market economy, then expatiating on earnings management characters qualities

    本文首先對盈餘管理的基本理論作出評述，其中對盈餘管理和會計造假作出了區分，並從契約理論和信息經濟學角度分析了盈餘管理存在的深層次根源，指出在市場經濟中一定的盈餘管理是必然存在的，然後對盈餘管理的特徵和性質進行了闡述。
  2. From the angle of investors and the market, the counter eliminating market of gresham ' s law ( the bad money will drive out good ) will be formed, because a large number of listed companies abuse the earnings management systematically and lastingly, which, together with the ineffective supervision, will pose a direct threat to the existence and development of the chinese market

    因為從投資者和市場角度來說，大批上市公司系統與持續性的濫用盈餘管理和長期缺乏有效監管將形成劣幣驅逐良幣的逆向淘汰市場，從而直接威脅我國證券市場的生存和發展。
  3. Empirical examination of earnings management by ipo firms

    企業盈餘管理的實證檢驗
  4. Jevons lee, yue li and heng yue, performance, growth and earnings management, review of accounting studies, volume 11, 2006, pp305 - 334

    岳衡：大股東資金佔用和審計師監督， 《中國會計評論》 ， 2006年第1期。
  5. According to the complexity of accounting information and the ponderance of disservice, earnings management of listed companies is a great problem for investors, supervisors and auditors in capital market

    由於會計信息的復雜性、信息不對稱的不可克服性和舞弊危害的嚴重性，盈餘管理成為困擾證券市場投資者、監管者、審計人員，損害證券市場健康發展的一個大問題。
  6. The existing recognized accounting principle and the accounting convention leave the space for earnings management in the certain degree for the company manager, this would have the negative influence on the earnings quality

    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餘管理的空間，對盈餘質量常常會產生不利的影響。
  7. Dechow, p., r. sloan, and a. sweeney, " detecting earnings management ", accounting review, 1995 april, 193 - 225

    夏立軍. 2003 .盈餘管理計量模型在中國股票市場的應用研究.中國會計和財務研究. （ 2 ）
  8. This paper analyzes that the ownership structure affect the earnings management in two sides, the one is the ownership concentration characteristics and the other is the ownership concentration degree. the most ownership structure of chinese listed companies is dominant shareholder

    從公司層面上講主要有股票發行和上市的動機、配股和增發的動機、影響股票價格的動機、避免處罰的動機，從個人層面講主要是薪酬計劃和職位的晉升。
  9. For example, former securities and exchange commission ( sec ) chairman arthur levitt listed premature recognition of revenue as one of the five areas of earnings management and called for immediate consideration of interpretative accounting guidance on the " do ' s and don ' ts " of revenue recognition

    美國sec前主席arthurlevitt在一次題為「數字游戲」的演講中揭露了上市公司五種常見的作假手法，其中之一就是提前確認收入。
  10. Owing to institutional, cultural, social and policy - triggered factors and the resulting opportunistic motives of organizations and individuals, there are abundant behaviors breaking laws and violating discipline, such as misrepresentation, earnings management, purchased auditing, fraudulent auditing, false information transmission, insider trading and etc, in the process of information transmission in china ' s securities market. as the result, market efficiency is undermined, both interests and confidence of investors are impaired

    由於機構和個人的機會主義動機及其背後的經濟制度因素、歷史文化因素、社會因素、政策性因素等誘因，我國證券市場信息披露、信息傳遞和信息運用過程中存在著比較嚴重的虛假陳述、盈利操作、購買審計、審計舞弊、虛假或不實信息傳遞、內幕交易等利用不對稱信息優勢謀取私利的違法違規行為，證券市場有效性大大降低，投資者（尤其是中小個人投資者）的利益受到侵害，投資者對證券市場的信心開始動搖。
  11. As for listed companies, the long - term and excessive earnings management will finally lead to the adverse effect of the market and they will reap what they have sown

    而從上市公司本身而言，長期的、過度的進行盈餘管理會因最終引致市場的逆向反應而自食惡果。
  12. Earnings management of the listed companies and auditor change : empirical evidence from china

    我國上市公司利潤操縱行為及其防範
  13. Afterwards, we choose the listed company which is drawn the non - standard auditing opinions by cpa in 2000, as the studying sample, and the listed company which is drawn the standard auditing opinions, as the controlling sample. through linear return and logistic return analyse, we verify that there are the phenomenon of earnings management in china ' s listed company, on the other hand, we have found the general accounting meanings of earnings management

    隨后，我們又以2000年度被注冊會計師出具了非標準無保留意見的上市公司作為研究樣本，同時選取了同樣數量的被出具標準無保留意見的上市公司作為控制樣本，通過線性回歸分析以及logistic回歸分析的手段，一方面我們驗證發現了我國上市公司中存在的盈餘管理現象，另一方面我們也發現了上市公司經常採用的利潤操縱手段。
  14. Firstly, using the method of combining theory and practice, the paper defines the connotation of earnings management and clarifies the differences between earnings management and profit manipulation, then opens out the essence of earnings management

    論文首先運用理論與實際相結合的方法，對盈餘管理的內涵進行了重新界定，澄清了不應將其與利潤操縱簡單混同的誤解，進而揭示了盈餘管理的本質。
  15. Earnings management is an important field in the study of the modern accounting theory

    盈餘管理是現代會計理論研究中的一個重要領域。
  16. Earnings management is a very important issue in the research of modern accounting theory

    盈餘管理是現代會計理論研究的一個重要領域。
  17. That should be pointed is that due to different accounting standards provided for the listing companies every - year such as " debt restructuring " and " non - monetary transaction ", our test was implemented on different taking - off - regulation period. our results under the deangelo model and the industry model two showed that there existed earnings management hi these 31 listing companies. to our surprise, the means of management were not by the current accruals as expected

    通過對這31家樣本公司每單位資產的主觀應計利潤、流動性應計利潤、掙利潤、經營活動現金凈流量和主營業務收入平均數和中位數的統計檢驗，我們發現，在deaneelo模型和調整的行業模型（二）下，本文提出的假設一和假設二得到了證實，而假設三沒能通過檢驗。
  18. The motives of earnings management including debt contracts, profit sharing plan, handling supervision, anti - trust, minimized income tax, ipo, and enhancing share price not only are realized in the western capital market but also have some impact in chinese capital market

    這些盈餘管理的債務契約動機、分紅計劃動機、代理人競爭動機、應付行業監管動機、反托拉斯動機、最小化所得稅動機、首次發行動機以及提升股票價格等動機不僅在西方資本市場得到了證實，也在中國資本市場有所反應。
  19. Aneliting listed companies ' earnings management

    現代物流管理人才培養的國際化研究
  20. It reviews enron corporation ' s development history from 1986 to 200land talks over enron corporation ' s earnings management measures : enron corporation managed earnings by a series of complicated partner transaction

    回顧安然公司的歷史，從1986年到2001年的發展過程；探討安然公司進行盈餘管理的手段；安然公司通過一系列復雜的關聯方交易來管理收益。
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