助手标题  
全文文献 工具书 数字 学术定义 翻译助手 学术趋势 更多
查询帮助
意见反馈
   会计稳健性 在 数学 分类中 的翻译结果: 查询用时:0.829秒
图标索引 在分类学科中查询
所有学科
数学
企业经济
宏观经济管理与可持续发展
会计
保险
投资
更多类别查询

图标索引 历史查询
 

会计稳健性
相关语句
  accounting conservatism
    Sequential Evolution of Accounting Conservatism and Industry Characteristics of Chinese Listed Companies
    上市公司会计稳健性的时序演进与行业特征研究
短句来源
    Corporate Governance and Accounting Conservatism
    公司治理与会计稳健性——基于上市公司的实证研究
短句来源
    The paper uses the relevant data 1993-2003 for an analysis of the accounting conservatism of Chinese listed companies and their industry characteristics.
    为分析中国的会计稳健性在实证上的特征,本文采用中国上市公司1993~2003年的数据,运用basu(1997)模型,计算了上市公司分年度的会计稳健性以及行业特征。
短句来源
    Accounting conservatism is a key factor and common practice in financial reports.
    会计稳健性(accountingconservatism)是财务报告的一个重要特征和惯例。
短句来源
    The findings reveal that accounting conservatism steps up since 1998 as a result of reform in accounting system and strengthening of market regulation and enforcement. The year of 2001 onward, accounting of listed companies is conservative, while the conservatism carries marked industrial characteristics, especially in manufacturing industry.
    实证研究发现,随着中国会计制度的改革,证券市场监管和处罚力度的强化,注册会计师的脱钩改制,会计稳健性在1998年后逐渐增强,2001年以后上市公司的会计具有稳健性,会计稳健性具有行业特征,在制造业尤其明显。
短句来源
更多       
  “会计稳健性”译为未确定词的双语例句
    Based on basu (1997) model, the author interprets conservatism as resulting in earnings reflecting ‘bad news’ more quickly than ‘good news’.
    本文运用basu(1997)模型,将会计稳健性定义为会计报告对坏消息的确认比好消息更及时,探讨了有关公司治理的几个重要因素对会计稳健性的影响。
短句来源
查询“会计稳健性”译词为用户自定义的双语例句

    我想查看译文中含有:的双语例句
例句
为了更好的帮助您理解掌握查询词或其译词在地道英语中的实际用法,我们为您准备了出自英文原文的大量英语例句,供您参考。
  accounting conservatism
The Demand for Accounting Conservatism for Management Control
      
Accounting Conservatism and the Relation Between Returns and Accounting Data
      
A positive coefficient on change in lagged operating assets implies accounting conservatism associated with the application of accounting rules to operating assets in place.
      
Asymmetric timeliness tests of accounting conservatism
      
In particular, it has been noted that accounting conservatism may result in an upward bias of ROI, relative to the underlying IRR.
      
更多          


Accounting conservatism is a key factor and common practice in financial reports. Recent implementation of conservatism principle in China is a marked feature of Chinese practice to go in line with international practice. The paper uses the relevant data 1993-2003 for an analysis of the accounting conservatism of Chinese listed companies and their industry characteristics. The findings reveal that accounting conservatism steps up since 1998 as a result of reform in accounting system and strengthening of market...

Accounting conservatism is a key factor and common practice in financial reports. Recent implementation of conservatism principle in China is a marked feature of Chinese practice to go in line with international practice. The paper uses the relevant data 1993-2003 for an analysis of the accounting conservatism of Chinese listed companies and their industry characteristics. The findings reveal that accounting conservatism steps up since 1998 as a result of reform in accounting system and strengthening of market regulation and enforcement. The year of 2001 onward, accounting of listed companies is conservative, while the conservatism carries marked industrial characteristics, especially in manufacturing industry.

会计稳健性(accountingconservatism)是财务报告的一个重要特征和惯例。稳健原则的贯彻实施是我国会计改革与国际接轨的突出特征。为分析中国的会计稳健性在实证上的特征,本文采用中国上市公司1993~2003年的数据,运用basu(1997)模型,计算了上市公司分年度的会计稳健性以及行业特征。实证研究发现,随着中国会计制度的改革,证券市场监管和处罚力度的强化,注册会计师的脱钩改制,会计稳健性在1998年后逐渐增强,2001年以后上市公司的会计具有稳健性,会计稳健性具有行业特征,在制造业尤其明显。

Conservatism is an important convention of financial reporting. Conservatism is an important attribute of earnings quality. Based on basu (1997) model, the author interprets conservatism as resulting in earnings reflecting ‘bad news’ more quickly than ‘good news’. In the patterns of accounting conservatism in corporate governance context, accounting conservatism is found to increases along with bank financings, meanwhile decreases along with the state ownership ratio. Accounting conservatism is significant in...

Conservatism is an important convention of financial reporting. Conservatism is an important attribute of earnings quality. Based on basu (1997) model, the author interprets conservatism as resulting in earnings reflecting ‘bad news’ more quickly than ‘good news’. In the patterns of accounting conservatism in corporate governance context, accounting conservatism is found to increases along with bank financings, meanwhile decreases along with the state ownership ratio. Accounting conservatism is significant in the group of lower state ownership ratio. For companies issuing both A- and B- shares, the accounting conservatism is no significant difference with those of only A shares. Our results imply that, accounting conservatism improves to a certain extent as a quality measure of accounting report and under the context of China adopting international accounting standards and stronger enforcement against market abuse. But financial reporting cannot be improved simply by governments mandating accounting standards. The most fruitful area for Chinese accounting reform lies not in simply adopting or imitating international accounting standards, but in reforming domestic institutions including legal system and corporate governance.

会计稳健性是财务报告的一个重要特征和惯例,已成为会计盈余的重要质量特征之一。本文运用basu(1997)模型,将会计稳健性定义为会计报告对坏消息的确认比好消息更及时,探讨了有关公司治理的几个重要因素对会计稳健性的影响。研究发现:在影响会计稳健性的治理因素中,银行借款比例与会计稳健性正相关,国家股比例与会计稳健性负相关,在国家股比例低的分组,会计稳健性较高。发行有B股的企业,会计稳健性与只有A股的企业没有显著差异。研究表明,会计稳健性作为会计报告质量的一种量度,随着会计制度和准则的国际接轨与完善,证券市场监管的加强,取得了一定成效,但是会计准则和会计制度不能保证会计报告的质量,尚需改革国内相关的制度背景,如公司治理、法律实施环境等。

 
图标索引 相关查询

 


 
CNKI小工具
在英文学术搜索中查有关会计稳健性的内容
在知识搜索中查有关会计稳健性的内容
在数字搜索中查有关会计稳健性的内容
在概念知识元中查有关会计稳健性的内容
在学术趋势中查有关会计稳健性的内容
 
 

CNKI主页设CNKI翻译助手为主页 | 收藏CNKI翻译助手 | 广告服务 | 英文学术搜索
版权图标  2008 CNKI-中国知网
京ICP证040431号 互联网出版许可证 新出网证(京)字008号
北京市公安局海淀分局 备案号:110 1081725
版权图标 2008中国知网(cnki) 中国学术期刊(光盘版)电子杂志社