earnings of management 中文意思是什麼

earnings of management 解釋
管理收益
  • earnings : n. pl. 所得，收入，工資，報酬，利潤。
  • of : OF ＝Old French 古法語。
  • 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. 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。
  7. In the past, when the business manager made a decision of equipment management because he often laid particular stress on the individual experience, the result was often high costing, low earnings and wasted in vain

    過去，企業管理者對設備的管理往往偏重於個人經驗，從而使設備管理帶有很大的人為影響因素，造成高成本低效益和不必要的浪費。
  8. 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。
  9. 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。
  10. Thirdly, gap analysis, duration analysis, net present value analysis and dynamic simulation analysis, these four risk measurement techniques and how to use them are studied. and then, commerce tactics to manage and control interest rate risks and how to use them are researched detailedly. at last, an example which further illustrates how to manage and control interest a rate risks for commercial banks of china is given. interest rate risk management is a complicated job, so commercial banks should choose appropriate skills and measures to control interest rate risk effectively for keeping their earnings free of adverse influence of interest rate changes

    本文首先根據巴塞爾委員會制定的利率風險管理的原則和西方銀行業的經驗，對商業銀行所面臨的利率風險進行了具體地識別分析；研究了敏感性缺口管理技術、有效持續期缺口管理技術、凈現值法和動態模擬法這四種商業銀行利率風險的衡量管理技術及其運用；然後對控制利率風險的具體管理策略以及如何運用這些管理策略來控制利率風險進行了詳細地分析研究；利用前面介紹的成果和方法用實例系統地說明了商業銀行應根據自身情況選擇合適的管理技術和策略，有效地控制利率風險。
  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. 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。
  15. 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。
  16. This paper takes sinopec as an example for empirical study in respect of various issues after implementation of sars including corporate earnings, governance, management agency costs and stock market reaction

    本文以中國石化為研究對象，對實施股票增值權計劃后的公司財務績效、治理機制與管理層代理成本、股票市場反應等作了實證檢驗。
  17. Management decision is the main problem of the enterprise administration, while financial decision is the most important part of management. the object of finance decision is gathering and using funds to maximize company ? s value with the best of capital construction, minimum of financial risk and maximum earnings. asset assessment in business enterprise bases on financial analysis, which assesses to the total value of company ? s assess

    本文主要運用比較分析法、趨勢分析法、比率分析法和杜邦分析法等基本財務分析方法以及資本資產定價模型和現金流量折現的方法，詳細分析了康佳集團的財務狀況，並對其整體進行價值評估和確定，透視其存在的主要問題，如抵禦市場風險能力較弱、效益大幅度波動。
  18. Good mortality experience, close management of expenses and gains from the strengthening of the u. s. dollar were dampened by the impact of lower equity markets - primarily on the earnings of the division s wealth management businesses - and by a decline in u. s. insurance sales versus the unusually high volumes reported in 2000

    盡管死亡率持續偏低，以及業務部隨美元反彈而嚴格控制收支，但仍受股市低迷直接影響美國理財業務的盈利收入及美國保險業務的銷售繼二千年急速上升后出現下調所影響。
  19. 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。
  20. The increase in this quarter s net income primarily reflects the impact of favourable mortality experience, continued prudent management of expenses, and the effect of a strengthening u. s. dollar, partially offset by the impact of lower equity markets on the earnings of the division s wealth management businesses

    第四季收入凈額增長，主要是因為死亡賠償減少持續審慎控制支出及美元強勢影響所致，但部分因美國理財業務盈利受股市低迷所影響而抵銷。
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