earnings measure 中文意思是什麼
earnings measure
解釋
收益工具-
All banks measure profit in terms of earnings per share.
銀行以每一股份的贏利額來計算自己的利潤。 -
The fourth one is the research and application of the price - earnings ratio, which find some mistakes in the calculating method and the limitation in its application of the price - earning ratio ; this chapter brings forward the synthesis price - earning ratio, by which we can measure the contribution to the stock market of the stock speculation and the stock investment. the fifth one is the prospect of the stock market in china ; it analyzes several factors including china ' s entrance to wto, which can effect the development of our country ' s stock market and puts forward some opinions to the development trend of our county ' s stock market
第4章股票市盈率研究及其應用，通過對股票市盈率的技術經濟分析，發現股票市盈率計算方法有一定的缺陷性和在應用上具有一定的局限性后，提出了綜合市盈率的概念，然後通過對綜合市盈率在我國股市中的應用，計算出了近年來股票投資和股票投機對我國股市的貢獻度；第5章未來我國股市的展望，分析了對我國股市發展有影響的幾種因素及加入wto對我國股市的影響，最後對未來我國股票市場的發展趨勢提出了幾點看法。 -
Therefore, considering the development history, the current situation, the theoretical results and the practical experience of the developed countries, this paper defines the economics meanings of the stock investment behavior and the stock speculation behavior. based on the technique economics analysis of price - earnings ratio of the stock market, referring to the developing current situation and practical experience of our country ' s stock market over the past years, the paper puts forward the definition of the synthesis price - earning ratio which is more adapted to the common stock market, by which we can measure the contribution to the stock market of the stock speculation and the stock investment of the recent years
鑒於此，本論文以發達國家股票市場的發展歷史和現狀，以及其理論成果和實踐經驗為研究藍本，對股市中的股票投資和股票投機兩大行為進行了科學的界定；在參考國內股票市場近幾年的發展現況和實踐經驗，並在對股票市盈率進行了技術經濟分析的基礎上，結合股票市盈率和社會資本平均報酬率，本文提出了更適合評價一般股票市場的綜合市盈率指標，通過對它的應用，可量化近年來股票投資和股票投機對我國股市的貢獻度。 -
For good reasons, many of these new economy companies are not yet making profits, and so revenue is deemed a good measure of their future earnings potential
舉例來說，由於這類「新經濟」公司大多未有盈利，公司現時的收入自然成為衡量日後獲利能力的準則。 -
For good reasons, many of these " new economy " companies are not yet making profits, and so revenue is deemed a good measure of their future earnings potential
舉例來說，由於這類"新經濟"公司大多未有盈利，公司現時的收入自然成為衡量日後獲利能力的準則。 -
The empirical research in em forthers the acaden1ic thoughts of accrual - basis accounting, hastens the development of generally accepted accounting principles, and enriches the research measures in empirical accounting lots of literatures on em have been reported rece11tly however, researcheres have n ' t reached the consensus in most issues in this fieid much of the controversy over the interpretation of the literature ' s tindings is due to the extensive use of aggregate accruals models that mostly origil1ated from jones mode1 given the limlted theory, we have of how accruals behave in the absence of discretion, the task of identifying and controlling for potentially correlated o111itted variables is daunting indeed an alternative to study aggregate accruals is the 111ethodology for identifying earnings management developed by burgstahler and dichev ( l997 ) based on the distribution of earnings after management however, this measure is flawed by its silence about the form and extent of earnings management my dissertation intends to bridge the traditional aggregate accruals models and the new earnings distribution method, which is the first aim of this paper there is no doubt that earnings management is more rampant in china when compared with what has been documented for the west, since china ' s accounting standards are much too incomplete to of lbr clear guida11ce on many accounting transactions
文章首先指出了研究盈餘管理的三種方法各自的優點及不足，然後創造性地發展了前人的研究手段，在傳統的瓊斯模型及新的盈餘分佈方法之間找到了溝通的橋梁，並建立了一個嶄新的模型：瓊斯?閾值模型。通過對美國18 ， 160家上市公司在1980 - 1999的20年間的40餘萬觀測樣本的實證研究表明，美國上市公司與我國上市公司一樣也存在著以獲取正盈餘及維持近期業績為目的的盈餘管理；公司經理人員使用可操縱性應計利潤為其管理盈餘的手段；經理人員因追求正盈餘或試圖維持近期業績而管理盈餘時體現出不同的行為方式。對美國上市公司的成功運用，證明我們的新模型在判斷盈餘管理存在與否、手段如何、動機怎樣等方面均比目前正在學術界流行的盈餘分佈法具有更強的檢測能力。 -
Just a 10 percent increase in body mass index, a measure of weight relative to height, can cut a man ' s real earnings by 3. 3 percent and a woman ' s by 1. 8 percent, according to economists
據經濟學家介紹，體重指數測量體重與身高比例的指標上升10 % ，男性的實際收入就會下降3 . 3 % ，女性則會下降1 . 8 % 。 -
Average annual earnings growth excluding bonuses - regarded as the best measure of pay inflation - dipped by 0. 1 of a percentage point to 3. 5 per cent during the three months to the end of may
在截至5月底的3個月中，扣除獎金的平均年收入增幅（被視為衡量薪資上漲的最佳指標）下降了0 . 1個百分點，至3 . 5 % 。 -
Our contribution to the documents is the introduction of jones - threshold model, a new research measure, to this field the combination of traditional aggregate accruals model and prior earnings distribution approach shows the advantages of prior distribution approach while more accurate and persuasive
比動仇、廠段等?一十l照，冀圖收「比較出真知」之效。遺憾的是，盡管本文建立的新模型在美囚卜巾公司的分 -
A survey of cause, motivation and measure models of earnings management
動機及測度方法前沿研究綜述
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