作为上市公司，毕竟实现股东财富最大化才是硬道理。
As to be listed, realizes the shareholder wealth maximization is the hard truth after all.
该文将会计差错的发生及其更正作为上市公司的一种盈余管理行为进行研究。
This paper studies the incidence and correction of accounting errors, which are taken as a means of earnings management by the listed companies.
资本结构和股利政策作为上市公司财务管理的核心内容受到了众多专家、学者及股东的关注。
As the core of financial management of the public company, capital structure and stock bonus policy is attracting the attention of number of experts, scholars and Stockholders.
作为上市公司，农业上市公司拥有不同于传统经营的模式，资本营运替代并丰富了生产经营；
As a listed company, an agricultural listed company has a kind of operation that is different from traditional one, corporate finance to some extent substitutes and enriches the products operation.
“股东财富最大化”与“企业价值最大化”分别作为上市公司的财务管理目标，一直深受关注。
Financial management object of "shareholder wealth maximization" and "enterprise value maximization" has been concerned.
股利分配作为上市公司的核心财务政策之一，不仅受到利益各方的充分关注，还引起理论界的极大兴趣。
As one of company's core financial policies, the dividend assignment not only receives the full attentions from the benefit groups, but also arouses the enormous interests of theorists.
上市公司的公告问题，是作为上市公司的股份有限公司对于公司股东、社会以及证券市场所负有的法定义务。
The issue of announcement of listed corporations concerns the legal obligations to the shareholders of the corporation, society and stock market which impose on public limited liability corporations.
长期以来，以每股收益、净资产收益率和净利润为代表的利润指标一直作为上市公司价值的衡量标准被广泛采用。
Some profit indexes like income of each section, net asset yield and net profit have acted as the scaled standard of listed company for a long time.
盈余及时性作为上市公司财务报告的关键特征之一，是公司治理中经理和利益相关者之间订立和履行契约的重要参考。
As one of the key characteristics financial reporting of listed companies, earnings timeliness plays an important role in contracting between company management and stakeholders.
作为上市公司经营状况成果的分配它一直是证券市场和广大投资者关心的问题，在上市公司财务经营活动中处于重要地位。
It is cared for by investors and market as an assignment of business income, and is very important to the financial operation of the companies.
作为国内多数上市公司的最大股东，NPS在国内的影响力也越来越大。
Meanwhile, as the largest shareholder in many of the country’s listed companies, NPS wields a huge clout at domestic market.
作为国内多数上市公司的最大股东，NPS在国内的影响力也越来越大。
Meanwhile, as the largest shareholder in many of the country's listed companies, NPS wields a huge clout at domestic market.
另一个选择是通过首次公开募股或是向股东派送红股将子公司作为单独的上市公司剥离。
Another option would be to spin out the units as publicly traded companies, either through initial public offerings or stock dividends to shareholders.
正如之前所披露的，我们刚刚聘用了具有在海外上市公司丰富经验的魏先生作为我们新的首席财务官。
As disclosed before, we just hired a new CFO with rich experience in overseas listed companies.
作为全国多数上市公司最大的股东，NPS拥有极大的势力，且日益准备好要运用这些势力。
As the largest shareholder in many of the country's listed companies, the fund has plenty of clout and is increasingly ready to use it.
虽然作为一家上市公司追求财务目标无可厚非，但目标的转变对于告诉人们应该怎么做并没有起到多大的作用。
While, a financial goal is a worthwhile pursuit for a publicly traded company, it doesn’t do much to tell people how they should operate.
贝尔公司可能是在1985年上市发售股票的，但是它更多的是作为一个狭隘、混乱的合伙企业运营的，而不是一个有全球抱负的上市公司。
Bear may have gone public in 1985, but it was run more as an insular, rough-and-tumble partnership than a listed company with global aspirations.
作为一家上市公司，你必须公布所有必要信息，就像是路易斯·布兰代斯曾希望的那样，你必须定期向证交会上交文件，披露公司的信息。
If you are a public company, the important thing is you have to do all of the disclosure that Louis Brandeis would have liked; you have to file regular forms with the SEC, disclosing information.
但作为市值超过1.63万亿元人民币的上市公司，工行增发相当于其现有股份至多20%新股的计划，可能会让市场承压。
But ICBC, with a market value of more than Rmb1,630bn, could weigh on markets with its plan to sell new stock equivalent to up to 20 per cent of its existing shares.
此外，对于作为一个整体上市公司的货币条件放宽，不能是件好事。
In addition, the loosening of monetary conditions for a listed company as a whole can not be a good thing.
总体而言，我们的结果表明上市公司利用股票分拆作为旨在增加流动性、且将公司股价调整至最优交易区间的一种信号机制。
Overall, our results indicate that firms use stock splits as a signalling mechanism aimed at increasing liquidity and realigning the firm's share price to an optimal trading range.
上市公司财务报告作为信息的主要载体，其披露形式、内容及频率便成为理论界与实务界共同关注的热点。
As the listed company finance report is used as the main carrier of its information, its form, contents and frequency of disclosure is the common concerns of theory field and practice field.
上市公司作为我国企业群体中的“精英”，其释放的“标杆效应”极为明显。
As the outstanding companies in the enterprises of China, the listed companies have very clear "marking pole effect".
本文主张内部审计外部化应当作为一种外援来支撑上市公司的内部控制和治理。
This thesis makes a proposition that internal audit outsourcing should be used as a foreign aid to support internal control and governance of listed company.
上市公司资产重组作为证券市场上的热点问题，一直受到管理层的重视和投资者的关注。
In recently years, as a hot problem, the asset reorganization of listed companies has been paid more affention to by the relevant authorities and investors.
为什么选择“石化扬子”作为国有上市公司治理结构的分析案例?。
Why has the anther chased Yangzi Petrochemical as the analysis case of the administration structure of state-run listed company at first?
作为一家地方热电联产上市公司，公司主要收入来自电力和热力。
As a cogeneration places listed companies, the company derives its revenue principally from electricity and heat.
从上市公司财务报告报出机制来看，管理层作为代理人为了解脱受托责任，需向委托人报出财务报告。
From the view of reporting mechanism of the listed company's financial report, managers need to provide financial report to clients to relieve the entrusted responsibility.
从上市公司财务报告报出机制来看，管理层作为代理人为了解脱受托责任，需向委托人报出财务报告。
From the view of reporting mechanism of the listed company's financial report, managers need to provide financial report to clients to relieve the entrusted responsibility.
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