盈餘質量 的英文怎麼說

中文拼音 [yíngyúzhíliáng]
盈餘質量 英文
excess mass
  • 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
  • 質 : Ⅰ名詞1 （性質; 本質） nature; character; essence 2 （質量） quality 3 （物質） matter; substance;...
  • 量 : 量動1. （度量） measure 2. （估量） estimate; size up
  • 盈餘 : 7000元 have a surplus of 7,000 yuan
  • 質量 : 1 [物理學] mass 2 （產品或工作的優劣程度） quality 3 economy （離子源的）; 質量標準 quality level...
  1. In consideration of multitype risk in the operation of insurance companies, this paper studies some important variables in insurance business and then comes to the conclusion that the surplus process is related to safe load and individual claim amount distribution when the preliminary reserve is zero while the surplus process is related to adjustment coefficient when the preliminary reserve is beyond zero

    摘要考慮到保險公司同時經營多種不同質風險的情況，本文從保險業務中需要研究的幾個重要變量出發，研究了初始準備金為零時，盈餘過程與安全負荷及個體索賠額分佈有關；當初始準備金大於零時，盈餘過程與調節系數相關等情形。
  2. 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。
  3. For the price - earnings ( pe ) models, forecasted earnings do not provide better firm - value estimates than historic earnings, implying the former has a dubious quality

    本益比模式中， ?含成長信息的?史盈餘模型的預測效?高於含有成長消息的預估盈餘，顯示新上市公司的預估盈餘質量亟待改善。
  4. On the basis of accounting earnings information of the listed companies under the current accounting system, starting from the core earnings, in combination with other financial information, in full consideration of the essential characteristics of earnings quality of the listed companies, with the methods of corporate finance and econometrics, this thesis amends the traditional methods of evaluating the quality of listed company ’ s earnings to make it more scientific and reasonable. therefore, the thesis will enhance information users ’ comprehensive ability to evaluate the accounting earnings information

    本文以現行會計制度下上市公司的會計盈餘信息為基礎，從核心盈餘出發，並結合其他財務信息，在充分反映上市公司盈餘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，對上市公司盈餘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餘信息的綜合評判能力。
  5. 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
  6. 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 listed companies that use non - constancy break - over item. by the way of comparative analysis and multivariate statistics methods, empirical analysis reviews the quality of accounting earnings of listed companies, unveils the existence and means of manipulating accounting income though non - constancy break - over item for variety motives

    理論分析探討了盈餘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；實證分析採用對比分析和統計檢驗等方法考察了上市公司會計盈餘質量，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。
  7. On january 2002, the american accounting association built up a item as “ earnings quality ”, and then proceeded with further study on every aspect of earnings quality

    2002年1月，美國會計學會（ aaa ）專門設立「盈餘質量」項目，對盈餘質量的各個方面進行深入的研究。
  8. However, the researches of earnings quality 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，盈餘質量又成為一個重點討論課題。而我國對盈餘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。
  9. But american sec started until 1998 intensely to appeal in the attention stock market the more and more many financial report quality question, and obtained response in 2000 that american accountants academy allowed to fund an item of earnings quality research, then the market company ' s earnings quality research was received the theorists ’ and industrialists ’ the unprecedented value

    但是直到1998年美國sec開始強烈呼籲關注證券市場上越來越多的財務報告質量問題，並在2000年得到美國會計學會獲準資助一項多方的盈餘質量項目的回應時，上市公司的盈餘質量研究才受到了理論界和實務界前所未有的重視。
  10. The information - economics analysis of earning quality

    盈餘質量的信息經濟學分析
  11. Accounting earnings quality is a focus which current accounting theorists and industrialists pay attention together

    會計盈餘質量問題是當前會計理論界與實務界共同關注的焦點。
  12. How to analyzes and evaluate company earnings quality is not only a significant academic subject, but a widespread practical significance

    如何分析和評價公司盈餘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。
  13. Besides the company earnings quality appraisal research, we also may conduct the research from the influence earnings quality factor

    在除了對上市公司盈餘質量的評價進行研究外，我們還可以從影響盈餘質量的因素來進行研究。
  14. Presently, the following two proxies are generally considered as the earnings quality 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（也就是盈餘質量指標） 。
  15. So correct evaluation on earnings quality is not only a useful method that investors use to protect themselves, but also a way to supervise the listed companies

    在這種情況下，正確評價盈餘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。
  16. In view of these questions, our country scholars also already started to the company earnings quality appraisal research, mainly concentrated in earnings quality 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餘質量評價的研究，主要是集中在對盈餘質量評價指標體系的構建與評價方法等方面。
  17. 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 likely idiosyncratic and sporadic

    但從理論上分析，由於利用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餘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於管理者有一定意圖的盈餘管理，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餘質量時產生一定的誤差。
  18. The information - economics analysis of earning quality and its role in capital market can prove the existence of adverse selection in capital market whereby low earning - quality stocks drive out high earning - quality stocks, and reveal the relationship between earning quality and moral hazard

    摘要利用信息經濟學分析盈餘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餘質量股票驅逐高盈餘股票的逆向選擇問題，並揭示盈餘質量和道德風險之間的關系。
  19. 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 quality of partially company 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餘質量方面還是存在問題。
  20. 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 quality analysis and evaluation already becomes 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用於盈餘質量分析與評價已經成為逐漸成熟市場上的時尚主題。
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