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debt contracts
相关语句
  债务契约
     On the Restriction of Debt Contracts and the Selection of Firm's Accounting Policies
     论债务契约约束与企业会计政策选择
短句来源
     The motives of earnings management including debt contracts, profit sharing plan, handling supervision, anti-Trust, minimized income tax, IPO, and enhancing share price not only are realized in the western capital market but also have some impact in Chinese capital market.
     这些盈余管理的债务契约动机、分红计划动机、代理人竞争动机、应付行业监管动机、反托拉斯动机、最小化所得税动机、首次发行动机以及提升股票价格等动机不仅在西方资本市场得到了证实,也在中国资本市场有所反应。
短句来源
     In view of modern contracts theory,the debt contracts are the legal documents which legalize the agency relationship among the shareholders,managers and creditors.
     债务契约是用来规范企业股东、经理和债权人代理关系的法律文件,为了维护自己的权益不受侵犯,债权人通常要求在债务契约中包含若干针对代理人行为的限制性条款。
短句来源
     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.
     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。
短句来源
  债务契约的
     Firm's Risk-shifting Behavior and Its Selection of Debt Contracts
     企业的风险置换行为及其对债务契约的选择
短句来源
     The special accounting standards were applied only recently and the self-interest consciousness of creditors such as commercial bank is insufficient,the binding of debt contracts is weak,so we must pay much attention to these issues.
     由于我国企业会计准则颁布实施的时间较短,加之商业银行等企业债权人的维权意识不强,契约约束软化,因此,我国企业界对债务契约的约束性及会计政策选择在约束性契约条款中的作用认识普遍不足,这一“新”问题应该引起我国理论和实务界的高度关注。
短句来源
  “debt contracts”译为未确定词的双语例句
     Review of Mortgage-secured Debt Contracts
     债务抵押契约发展分析
短句来源
     As different financial contracts, equity contracts and debt contracts have different internal request on the structure of corporategovernance and play a great role on the allocation and matching of firm's residual claims and residual control rights.
     作为不同的金融契约,股权和债权融资契约对公司治理结构有不同的内生要求,在一定程度上决定着企业控制权和剩余索取权的效率配置。
短句来源
     The judgment and solution to these questions has vitally practical significance on evaluating, estimating and applying the govern effect of debt contracts.
     这些问题的判断与解决,对于评价、估量与运用债务融资的公司治理效应,具有非常重要的现实意义。
短句来源
     And then, we select A-stock companies that had cash dividend behaviors from 2000-2004 as the sample, and empirical study the effect of debt financing to cash dividend. The conclusions indicate that: Different type debt contracts affect the listed companies’cash dividend policies differently;
     然后,本文选取2000-2004年度有现金股利行为的A股上市公司为样本,对债务融资对现金股利的影响进行了实证检验,结果表明:不同类型的债务融资对公司现金股利政策的影响,存在一定的差异;
短句来源
     This paper clarifies the features and structures of a asset-backed security - mortgage-secured debt contracts, putting into consideration 2005 Kaiyuan Phase One Bonds issued by the National Development Bank. Suggestion is put forward on the means of reducing interest risks in issuing mortgage-secured contract products.
     本文分析了资产支持证券的一个品种——债务抵押契约的特点和结构,结合国家开发银行发行的“2005开元一期”债务抵押债券进行了分析,并提出了在发展债务抵押契约等产品时降低利率风险的建议。
短句来源
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  debt contracts
This paper uses individual loan data from some 42,000 UK SFLGS backed debt contracts to empirically test the default specification outlined in the seminal credit rationing paper of Stiglitz and Weiss (1981).
      
The key to this conclusion is the recognition that there is an implicit ex-post settlement component to debt contracts, which is enforced by the courts.
      
This paper analyzes the problems associated with the renegotiation of debt contracts involving a bank (the lender) and a firm (the borrower) when the latter is operated by a risk averse manager.
      
The paper argues that agency theory and costly contracting theory imply a much wider role for debt contracts as corporate governance mechanisms for controlling relationships between lenders and firms.
      
The model of managerial incentives used in Positive Accounting Theory sees debt contracts as important in accounting choices in firms.
      
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: Different from accounting fakes surplus management has become a basic skill that financial managers of large companies in the world must master. Surplus management mainly results from the presence of trusteeship,the binding of debt contracts desires of reasonable tax avoidance avoidance of huge political costs avoidance of enterprise operation risks.In order to regulate the surplus management of listed companies,the governing structure of companies should be perfected the government's interventions...

: Different from accounting fakes surplus management has become a basic skill that financial managers of large companies in the world must master. Surplus management mainly results from the presence of trusteeship,the binding of debt contracts desires of reasonable tax avoidance avoidance of huge political costs avoidance of enterprise operation risks.In order to regulate the surplus management of listed companies,the governing structure of companies should be perfected the government's interventions should be reduced accounting ethics should be strengthened the supervision of CPAs should be enhanced.

盈余管理不同于会计造假,它已成为世界各大公司财务经理们必须掌握的一项基本技能。盈余管理的产生主要是基于受托责任关系的存在、债务合同的约束、合理避税的考虑、避免巨额政治成本、规避企业的经营风险等。要规范上市公司盈余管理,必须建立和健全公司治理结构,减少政府的行政干预,加强会计职业道德建设,强化注册会计师的审计监督。

In view of modern contracts theory,the debt contracts are the legal documents which legalize the agency relationship among the shareholders,managers and creditors.The debt contracts often include restrictive covenants to restrict the agent's behavior.The contract characteristics of accounting policies,accounting choices to influence and change the restriction items of debt contracts to benefit the principals and agents.The special accounting standards were applied only recently and the...

In view of modern contracts theory,the debt contracts are the legal documents which legalize the agency relationship among the shareholders,managers and creditors.The debt contracts often include restrictive covenants to restrict the agent's behavior.The contract characteristics of accounting policies,accounting choices to influence and change the restriction items of debt contracts to benefit the principals and agents.The special accounting standards were applied only recently and the self-interest consciousness of creditors such as commercial bank is insufficient,the binding of debt contracts is weak,so we must pay much attention to these issues.

债务契约是用来规范企业股东、经理和债权人代理关系的法律文件,为了维护自己的权益不受侵犯,债权人通常要求在债务契约中包含若干针对代理人行为的限制性条款。由于会计政策具有契约特性,因而通过会计政策选择来影响和改变债务契约的限制性条款就成了签约双方维护权益及争夺利益的手段,其中企业的会计政策选择表现为机会主义或效率两种行为。由于我国企业会计准则颁布实施的时间较短,加之商业银行等企业债权人的维权意识不强,契约约束软化,因此,我国企业界对债务契约的约束性及会计政策选择在约束性契约条款中的作用认识普遍不足,这一“新”问题应该引起我国理论和实务界的高度关注。

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...

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。

 
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