discretionary cash flows 中文意思是什麼
discretionary cash flows
解釋
自決性現金流量- discretionary : 可自行選用的
- cash : n 現款，現金；〈口語〉錢；小額支票。 a hard cash硬幣。 idle cash〈口語〉游資。 be in [out of] cas...
- flows : 現金流量
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It has been proved that the main factors that influence the earnings quality include : the selection and change of accounting policy, the enterprise ' s policy of discretionary expenditure, and the reconciliation of earnings and cash flows
其中，收益質量主要影響因素有會計政策的選用和變更、酌量性費用政策、收益的現金流量匹配程度等。 -
Our hypothesis in this essay is that public companies will increase total accruals in the period t |, to and t |, while decrease in the period 2 - net income consists of cash flows from operations and total accruals that can be divided into discretionary and non - discretionary accruals
本文的研究假設就是上市公司在配股前一年、當年和后一年將會通過營運資金項目調高應計收益，而在配股后第二年則會調低應計收益。
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