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盈余管理动机
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  earnings management motivation
     Starting from the contracted character of earnings forecast in our security market, the paper analyzes the relationship between the earnings management motivation and earnings forecast deviation and tests the earnings management behavior of the company with the negative earnings forecast deviation within 20%.
     文章从我国证券市场盈利预测契约特征的特殊性出发,分析盈余管理动机与盈利预测误差的关系,对盈利预测负误差幅度在20%以内的公司盈余管理行为进行检验。
短句来源
  earnings management motive
     Achievement of the Empirical Study on Earnings Management Motive and Its Significance in Policy
     盈余管理动机实证研究的发现及政策意义
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  “盈余管理动机”译为未确定词的双语例句
     A Theoretical Analysis on the Motivation and Governance of Surplus Management
     企业盈余管理动机与治理的理论分析
短句来源
     Then the impacts on the execution of the assets depreciation accounting policy by the motivation of surplus management have been proved prominent by the analysis of the execution of assets depreciation accounting policy in the listed companies. Finally, according to deficiency of the theory of impairment of assets accounting both in theory and practice in China, the suggestions on amendment are put forward.
     本文从资产减值会计基本理论入手,对资产减值会计的确认、计量和披露进行了探讨,并通过对我国上市公司资产减值会计政策的执行行为进行分析,得出盈余管理动机对资产减值政策的执行有着显著的影响,最后,根据我国资产减值理论和实务中的不足,提出建立、健全我国资产减值会计准则的改进意见。
短句来源
     The incentives for earnings management include capital market motivation, contracting motivation and political cost motivation.
     作为财务揭示的热点问题,盈余管理受到广泛的关注。 盈余管理动机包括资本市场动机、契约动机和政治成本动机。
短句来源
     The incentive of earnings management and the quality of accounting information affect the fairness and the efficiency of the security market, so dose the pre-IPO earnings management correlated with the IPO underpricing that infringe on the market’s efficacy?
     股票发行市场的盈余管理动机和会计信息质量问题关系到整个证券市场的公平和效率,那么首次公开发行前的盈余管理行为与违背市场有效性的IPO抑价之间是否存在相关关系?
短句来源
     Through one by one matching between research samples and controlled samples, mean value test, signed-rank test and Logistic regression, it uncovers that overstatement errors have distinct motivation of earnings management. Those companies more likely to make overstatement errors are characterized by loss in the year, limited scale, higher leverage etc.
     然后,通过研究样本和控制样本的一一配对,并运用均值检验、符号等级检验以及Logistic 回归方法检验了我国上市公司会计差错的发生动因,得出高报盈余的会计差错有着明显的盈余管理动机,当期亏损、规模小以及有较高的资产负债率和线下项目产生收益低的上市公司更容易产生高报盈余的错误。
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     On Surplus-Oriented Management of Enterprises
     论盈余管理
短句来源
     The Analysis of Earnings Management
     盈余管理初探
短句来源
     The Study on Motivations of Listed Company's Earnings Management and Corporate Market Value
     上市公司盈余管理动机和企业价值的探索
短句来源
     Achievement of the Empirical Study on Earnings Management Motive and Its Significance in Policy
     盈余管理动机实证研究的发现及政策意义
短句来源
     A Theoretical Analysis on the Motivation and Governance of Surplus Management
     企业盈余管理动机与治理的理论分析
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Earnings management occurs when managers use judgement to alter financial reports in order to benefit themselves. Earnings management occurs because of internal and external reasons. The incentives of earnings management includes capital market motivations, bonus plan, debt contracts, and political cost. Earnings management has negative consequence, it misleads stakeholders, so we must take steps to limit the overuse of earnings management. After discussing the meaning, causes, incentives, methods and aftermath...

Earnings management occurs when managers use judgement to alter financial reports in order to benefit themselves. Earnings management occurs because of internal and external reasons. The incentives of earnings management includes capital market motivations, bonus plan, debt contracts, and political cost. Earnings management has negative consequence, it misleads stakeholders, so we must take steps to limit the overuse of earnings management. After discussing the meaning, causes, incentives, methods and aftermath of earnings management, this paper put forwards some suggestion to limit earnings management, and increase the information content.

盈余管理是管理人员运用判断改变财务报告以使自己获益的行为 ,它的存在有其内在的和外在的原因 ,会计信息不对称、应计制本身的内在特点是盈余管理得以存在的内在原因 ,而对会计信息监管不力、有关契约的不完善则是其存在的外在条件 ,盈余管理的动机反映了分红假设、债务契约和政治成本假设以及资本市场的需求压力。盈余管理尽管有一定的正面作用 ,但其负面作用也是不容忽视的 ,它损害了会计信息使用者的利益 ,对资本市场的发展存在不利影响 ,因而必须采取有效措施防止其滥用。简要论述了盈余管理的涵义、原因和动机、手法、后果之后 ,对如何防范盈余管理、提高盈余信息含量提出了若干建议。

Abstract The earning management by the related transaction is prevalent in China's Stock Exchanges. The appearance is connected with the controlling stockholders' desiring for capital and getting the channel of collecting capital . The controlling stockholders have strong desire to manage earnings in order to get the qualification of stock exchange and stock allocation. The article explores the motive and measures of China's listed companies, and accordingly also put forward some advice on how to eliminate the...

Abstract The earning management by the related transaction is prevalent in China's Stock Exchanges. The appearance is connected with the controlling stockholders' desiring for capital and getting the channel of collecting capital . The controlling stockholders have strong desire to manage earnings in order to get the qualification of stock exchange and stock allocation. The article explores the motive and measures of China's listed companies, and accordingly also put forward some advice on how to eliminate the behavior of profit control.

中国资本市场中利用关联方交易进行盈余管理较为普遍,这种现象的产生主要与控股股东谋求占用上市资金,获得便捷的融资渠道的目的相关.当为争取上市或为达到配股资格时,股东具有强烈的盈余管理动机.就上市公司利用关联交易进行盈余管理的动机、手段进行了剖析,并对相关的关联交易监管方法提出若干建议.

Surplus management,a controversial issue in both Chinese and foreign enterprises,has undoubtful necessity of existence,though opinions about its merits and drawbacks vary. The motives of enterprises to keep a surplus can be classified as terminal and intermediate. The methods to manage the surplus are based on its motives and accounting measurements. Users of the accounting information system can enhance their ability of identifying the surplus management by understanding the motives and methods of the enterprises.By...

Surplus management,a controversial issue in both Chinese and foreign enterprises,has undoubtful necessity of existence,though opinions about its merits and drawbacks vary. The motives of enterprises to keep a surplus can be classified as terminal and intermediate. The methods to manage the surplus are based on its motives and accounting measurements. Users of the accounting information system can enhance their ability of identifying the surplus management by understanding the motives and methods of the enterprises.By doing so,the negative effects of the surplus management may be reduced.

盈余管理是中外企业普遍存在的一个问题,其存在的利弊见仁见智,但其存在的必然性是不容置疑的。企业盈余管理的动因可分为终极动因和中介动因两个层面。盈余管理的手段,主要是基于盈余管理的动机,利用会计原则与方法进行的。会计信息用户可以通过了解企业盈余管理的动机和手段,提高识别企业盈余管理的能力,以减少企业的盈余管理行为对相关决策的负面影响。

 
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