empirical interpretation 中文意思是什麼

empirical interpretation 解釋
經驗釋義
  • empirical : adj. 1. 以經驗為根據的，經驗主義的。2. 庸醫的。adv. -ly
  • interpretation : n. 1. 解釋，說明。2. 翻譯。3. 表演，演奏。
  1. This paper has performed a new interpretation of each of the propositions in the new dimension of philosophy of language and concluded that these ten paradoxical propositions are neither empirical science statements, nor dialectical logic, nor relativistic epistemology, but a philosophical inquiry into the certainty of language meanings that is at the core consistently rationalistic

    從純語言性思辨的角度來看，惠施的「歷物十事」既不是經驗科學式結論，也不是辯證邏輯，更不是相對主義認識論；其一以貫之的哲學精神是對于語言意義確定性的理性追問。
  2. 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。
  3. Based on the narration of discount of close - ended fund and its theoretical interpretation, this article discovers the effect of investor ' s emotion on the discount through an empirical research, puts forward some brief suggestion on lowing the noise of financial market and promoting the development of close - ended fund

    在闡述封閉式基金折價現象及其相關理論解釋的基礎上，通過實證研究發現了投資者情緒對中國封閉式基金折價交易產生影響的證據，簡要提出了降低噪音，促進封閉式基金發展的思路。
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