working capital reserve 中文意思是什麼
working capital reserve
解釋
流動資金準備-
We find evidence that two items, irregular item, reserve of devalue, are used to achieve increase or decrease in earnings. and it is no effective evidence that the item of working capital is used to manage earnings
St公司的盈餘管理行為主要是通過對非經常性損益項目與資產減值準備項目進行的,而對于營運資本項目的盈餘管理行為則基本上未得到有效證實。
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