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会计稳健性
相关语句
  accounting conservatism
    Empirical Research on Corporate Governance and Accounting Conservatism
    公司治理机制对会计稳健性影响之实证研究
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
    Empirical Study on the Incentives of Accounting Policy Choice in our Listed Companies --Illustration of the Use of Accounting Conservatism Principle
    我国上市公司会计政策选择动机的实证分析——以会计稳健性原则的应用为例
短句来源
    Contemporaneous Earnings and Accounting Conservatism: Based on Quantile Regression Approach
    会计盈余水平与会计稳健性——基于分量回归的探索分析
短句来源
    Accounting conservatism principle is a guide to establishing accounting policies. Whether accounting conservatism principle can be carried out efficiently or not has a great relationship with the consequences of accounting policy.
    会计稳健性原则是会计政策制定的向导,会计稳健性原则是否得到有效的贯彻与会计政策的实施效果息 息相关。
短句来源
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  “会计稳健性”译为未确定词的双语例句
    Accounting solidity plays an important role in corporate governance.
    会计稳健性在公司治理中具有重要作用,为量度在公司治理中会计稳健性的应用程度。
短句来源
    TALKING ABOUT THE PRINCIPLE OF THE ACCOUNTANTS PRUDENCE
    论会计稳健性原则
短句来源
    The principle of the accountant s prudence is to meet the needs of the development of the commodity economy; is the product of the development of commodity economy.
    会计稳健性原则是适应商品经济发展的需要,是商品经济发展到一定阶段的产物。
短句来源
    Based on Chinese listed companies data of 2001-2003, the empirical results show that the degree of conservatism of accounting earnings are associated with the level of earnings. Specifically, firms with poor earnings will increase the level of accounting conservative.
    运用2001年~2003年中国上市公司的数据实证研究发现,会计稳健性并非独立于当期的盈余水平,盈余水平高的公司会增加对好消息的确认、降低对坏消息的确认,从而会计稳健性较低;
短句来源
    The study implies that future research should control the earnings level effects.
    对未来会计稳健性的研究应关注公司盈余水平的影响,对其进行相应的控制和处理。
短句来源
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  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.
      
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The principle of the accountant s prudence is to meet the needs of the development of the commodity economy; is the product of the development of commodity economy. With the further development of the marketing economy, the risk of business management is increasing constantly. The advantage of the principle of prudence is reflected apparently.

会计稳健性原则是适应商品经济发展的需要,是商品经济发展到一定阶段的产物。随着市场经济的深入发展,企业经营风险会不断增加,稳健性原则的优点会更加明显的体现出来。

Accounting conservatism principle is a guide to establishing accounting policies. Whether accounting conservatism principle can be carried out efficiently or not has a great relationship with the consequences of accounting policy. The article, taking the estimating methods of uncollectible accounts for example, uses an empirical method to study accounting policy choices and their incentives in our listed companies, and gets a conclusion that there is a visible phenomena in our listed companies to use different...

Accounting conservatism principle is a guide to establishing accounting policies. Whether accounting conservatism principle can be carried out efficiently or not has a great relationship with the consequences of accounting policy. The article, taking the estimating methods of uncollectible accounts for example, uses an empirical method to study accounting policy choices and their incentives in our listed companies, and gets a conclusion that there is a visible phenomena in our listed companies to use different estimating methods of uncollectible accounts for earnings management, which has dissimilar representations in different industries, and in some degree reduces the actual effects of the accounting conservatism principle.

会计稳健性原则是会计政策制定的向导,会计稳健性原则是否得到有效的贯彻与会计政策的实施效果息 息相关。本文以坏账准备计提政策为例,对上市公司会计政策选择的行为及其动机进行了实证研究。研究结果表 明:上市公司存在一定的运用坏账准备计提政策进行盈余管理的现象,并且这种现象在不同行业表现程度有所不 同,在一定程度上降低了会计政策的稳健性原则的实效性。

This paper investigates the effect of corporate governance institutions,such as debt,property rights,and board structures on accounting conservatism.We hope our empirical results useful to accounting standard constitution,investors' judgement on accounting statements and other stakeholders' decision-making.We find SOEs have lower conservatism than other companies,and the more the debt is,the more conservatism the corporation has,but the independent directors proportion has no influence on accounting conservatism....

This paper investigates the effect of corporate governance institutions,such as debt,property rights,and board structures on accounting conservatism.We hope our empirical results useful to accounting standard constitution,investors' judgement on accounting statements and other stakeholders' decision-making.We find SOEs have lower conservatism than other companies,and the more the debt is,the more conservatism the corporation has,but the independent directors proportion has no influence on accounting conservatism.

本文研究了债务、股权性质、董事会结构等公司治理机制对会计稳健性的影响,以期对会计准则制定、投资者对会计报表数据的判断及其他利益相关者的决策提供一定的经验证据。研究发现债务比重高的公司相对债务比重低的公司而言,其会计政策之选择更趋稳健;国家股一股独大的公司会计稳健性较低;目前我国上市公司独立董事比例对会计稳健性无影响。

 
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