good ability of reporting 中文意思是什麼
good ability of reporting
解釋
有很好的編制報告能力-
Due to the importance of earnings index in evaluating the managing achievements and gaining ability, some listed companies often manipulate earnings index. for example, the managers color financial reporting in order to enhance issuing price before coming into the market ; the managers manipulate earnings management to obtain share allotment qualification or avoid being deficit in three years ; on the side, the managers tend to manipulate earnings for their interests. the measures and methods of earnings manipulation in public companies are more and more, for example, affirming earnings in advance, altering means of accounting operation, the recombining of assets, related deals. the financing data of earnings reporting cannot reflect the truth, which cannot forecast things in the future. without good quality, the earnings losses reference value. the low quality of earnings will mislead investors and bring them serious lose
因此，本文認為我們在進行企業的盈利能力評價時，不能單一地考察會計盈餘數據，還要深入研究會計盈餘的質量問題。因為雖然會計盈餘指標可以反映企業收益的總體水平，但由於它不能反映其具體內容構成與形成過程，也就無法揭示它的內在質量。比如，對一個收益質量很差，但卻有較高收益總量的企業來說，如果投資者僅僅考察其利潤總額數，而忽視了其利潤總額的構成，往往就會被表面假象所迷惑，從而誤認為該企業的經營業績較高;但從收益質量上對該企業
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