盈餘管理 的英文怎麼說

中文拼音 [yíngyúguǎnlǐ]
盈餘管理 英文
control earnings
  • 盈 : Ⅰ動詞1. （充滿） be full of; be filled with 2. （多出來;多餘） have a surplus ofⅡ名詞（姓氏） a surname
  • 餘 : Ⅰ同「余」Ⅰ-Ⅳ1. Ⅱ名詞（姓氏） a surname
  • 管 : Ⅰ名詞1 （管子） pipe; tube 2 （吹奏的樂器） wind musical instrument 3 （形狀似管的電器件） valve;...
  • 理 : Ⅰ名詞1 （物質組織的條紋） texture; grain （in wood skin etc ） 2 （道理;事理） reason; logic; tru...
  • 盈餘 : 7000元 have a surplus of 7,000 yuan
  • 管理 : manage; run; administer; supervise; rule; administration; management; regulation
  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. 2 ) the principal factors result in earning management include : clientage - agent model, debt covenant, political cost covenant, asymmetrical information, accounting policy, faultiness of accounting standard and accounting system

    盈餘管理形成機制的主要因素包括：委託代理關系、債務契約關系、政治成本假設、非對稱信息存在、會計政策選擇、會計準則和會計制度的不完善、信息披露制度不完善、上市公司治理結構等。
  3. 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。
  4. Empirical examination of earnings management by ipo firms

    企業盈餘管理的實證檢驗
  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. At last, this thesis brings forward some advice thereunder the problems found by the positive studies

    最後本文針對實證中發現的一些問題，對改善我國上市公司盈餘管理的現狀提出了一些建議。
  7. Is it due to the decline of auditing quality, or providing nonstandard uncensored auditing opinion to change the auditor ? is the changing of auditor will influence the auditing quality ? if it is true, what is the potential explanation ? for the attention of above - mentioned problem, this thesis attempt to test some samples of auditor changing in chinese stock market, to find the underlying signification of the changing auditor event, and the effect on the auditing quality

    出於對上述問題的關注，本文試圖對我國證券市場中的若干審計師變更樣本進行檢驗，以便發現審計師變更事件的潛在含義，以及其是否對審計質量產生影響。本文以盈餘管理為橋梁，通過2001 - 2004年度上海a股數據檢驗審計師變更與審計質量的相關性問題。最後得出的結論是審計師變更能在一定程度上會影響審計質量。
  8. 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。
  9. 3 ) the ways by which the earning management can be brought about : affiliated dealings, assets transfer and replacement, applying accounting policy with light hand, assets recombination, support by local government etc. 4 ) suggestions "

    盈餘管理實現的方式主要有關聯交易、資產轉讓置換、巧用會計政策、資產重組、地方政府支持等。
  10. It would lead to the redistribution of wealth of the covenanters, so much as cause the conflict of interests of the covenanters, the undue earning management can easily turn into malpractice, cheating, deal in secret during the developing of capital of china, such as " qiongmingyuan ", " zhengbaiwen ", " yinguangxia ", " maikete " have caused universal concern of all social

    加上過分的盈餘管理行為很容易演變成舞弊、欺詐、內幕交易。在我國資本市場的發展歷程中，諸如瓊民源、鄭白文、銀廣夏、麥可特等惡性事件時有發生，上市公司披露的會計信息是否真實?有無操縱盈餘的問題
  11. After analyzing the operational situation and accounting index over the years, we can find that st changkong implemented the earning management within the non - current gain and losses items

    通過對st長控歷年經營狀況及會計指標進行分析后得知， st長控主要依靠非經常性損益項目進行盈餘管理。
  12. 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 ）
  13. An analysis on earning management in listed company

    上市公司盈餘管理分析
  14. 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。
  15. In a broad sense, financial frauds belong to earning managements, the blue ribbon committee of american submitted report and recommendation of the blue ribbon committee on improving the effectiveness of corporate audit committees in 1999, which indicated that governances of earning managements turn to corporate governance mainly. the sarbanes - oxley act of 2002 also put emphasis of governance of financial report on corporate governance

    廣義地說，財務舞弊屬于盈餘管理范疇，美國藍帶委員會於1999年提交了《關于提高審計委員會效果的報告和建議》 ，標志著盈餘管理治理重心開始轉向公司治理方面， 《 2002薩班斯? ?奧克斯利法案》也強調公司治理在財務報告監管中的重要性。
  16. 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。
  17. 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。
  18. 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。
  19. 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。
  20. This paper is trying to answer it. first of all, this paper analyses the system that promotes unfair related transaction and variance of regulatory regime, and explores relations of related transaction and earning management of loss companies. second, it uses the method that is different from literature in mainland china, adds the related transaction factor to consider the earning management of loss companies, and draws the conclusions through empirical method

    其次，本文採用不同於國內文獻的研究方法，引入關聯交易因素考慮虧損公司盈餘管理，通過經驗研究方法分別對關聯交易程度等級與資產收益率關系、虧損時間、關聯交易程度與盈餘管理三者關系、影響關聯交易因素及審計意見與盈利質量關系等關聯交易盈餘管理方面進行實證研究，並得出以下主要結論： 1
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