earnings quality 中文意思是什麼
earnings quality
解釋
收益質量-
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。 -
Capital, asset quality, management, earnings and liquidity rating system camel rating system
資本資產質素管理盈利及流動資金評級制度 -
The historic earnings pe model supplemented with growth information outperforms the forecasted earnings pe model even more, further confirming the quality problem of forecasted earnings
?將?史盈餘模型搭配成長性變?后的解釋?會超越預估盈餘模型?多，再?支持預估盈餘品質欠佳的?點。 -
Based on the analysis of types and sources of risks that confront commercial banks, the paper first determines the methodology for its research, i. e. mathematical statistics for quantity factors and the fuzzy discriminating analysis for the quality factors. combining the evaluation approaches of the banks in germany and china, the paper gets 13 common indices, and with mathematical statistical method, chooses 4 factors that will influence customer credits : equity capital / total asset, velocity of stock in trade, velocity of total assets and payoff rate of total sale. the four factors with liquidity factor reflect the customer ' s financial characteristics, such as capital structure, operation, earnings and liquidity
在理論分析的基礎上，結合德國和中國有關銀行的客戶資信評價方法，在得到影響客戶信用13個常用指標的基礎上，利用數理統計分析方法（ t檢驗、多元判別分析和逐步判別分析等）得出影響客戶信用的四個因素：自有資本率、存貨周轉率、總資產周轉率和銷售盈利率，他們反映了企業資本結構、經營狀況和盈利水平，加入企業的流動性以後，它們決定了客戶的財務特徵。 -
This article analyzes the major factors that influence the earnings quality and the relations between these factors and the earnings quality from five perspectives, which are earnings acknowledgement and measurement, earnings certainty, structure of earnings, level of earnings, and stability of earnings
摘要本文從收益確認和計量、收益確定性、收益結構、收益水平、收益穩定性五個方面分析了收益質量的主要影響因素及其與收益質量的關系。 -
The earnings quality of chinese listed companies now has already been the focus of the investors " attention. in the last few years, some listed companies " perfect earnings per share turn out to be afraud and investors " hopes were shatered
上市公司的收益質量如今已是投資者不得不關注的焦點了，近幾年，一些上市公司近乎完美的利潤增長率、每股盈餘如肥皂泡般在我們面前破裂時，投資者的希望和夢想也隨之破滅了。 -
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。 -
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。 -
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。 -
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。 -
This article mainly emphatically studies in the stockholder ’ s structure the influence to the earnings quality. the ownership structure was deciding the level of a company ’ s government ( li weian, 2002 ). a good ownership structural can effectively guard against manager ' s bad conduct behavior, the opportunism behavior and the big stockholder to invade the company value using the domination, thus safeguarded the quality of accountant earnings information. based on this
股權結構決定著公司治理水平（李維安， 2002 ） ，在外部法律法規約束不嚴和監管力度不夠的情況下，股權結構設計的好，執行的有效，會有效防範經理人的敗德行為、機會主義行為和大股東利用控制權對上市公司價值的侵害，保證會計盈餘信息從編制到披露過程中不受到較大的扭曲，從而保障會計盈餘信息的質量。 -
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。 -
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。 -
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。 -
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。 -
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） 。 -
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。 -
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。 -
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。 -
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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