In recent year, the dishonesty of earnings information in listed companies has became a social focus.
近年来，上市公司盈余信息不实问题已成为全社会关注的焦点。
Accounting earnings information is also the core which with the most rich information in financial report.
会计盈余信息又是财务报告中最富有信息含量的基核。
Accounting information, particularly accounting earnings information is an important factor for investors outside of listed companies to make decisions.
会计信息尤其是会计盈余信息是上市公司外部投资者进行决策的重要依据。
The securities market is based on the system of information disclosure of which earnings information is the core. Reliability is essential to earnings information.
证券市场是建立在信息披露制度基础上的，盈余信息是信息披露的核心内容。
Their research has found that earnings forecasts using earnings information of interim reports are more accurate than those only using earnings information of annual reports.
他们的研究得到了使用中期报告盈余信息进行年度盈余预测，比单纯使用年度报告盈余信息进行年度盈余预测更优的结论。
Interim reports shorten disclosure period and transfer earnings information to the market in good time and thus accelerate the speed with which accounting information is impounded into price.
中期报告的出现缩短了报告披露周期，及时地将盈余信息传递到市场中，加快了会计信息在股价中的反应。
The result is the earnings information which published by the corporation on the market in our country can transmit decisive messages to investors, and the cash flow information can also do this.
并加以实证检验，得出结论：我国上市公司所公布的会计盈余能向投资者传递决策信息，现金流量也能向投资者传递决策信息。
The evidence analysis result expresses, the listed company ownership of a share concentrates too or scatter about too are all disadvantageous to the exaltation of the earnings information quality .
实证分析结果表明，上市公司股权过于集中或过于分散都不利于盈余信息质量的提高。
The plaintiffs argue that Mr. Ellison knew that a slowing economy would have a negative impact on Oracle's earnings but failed to share this information with investors.
原告方认为，埃里森明知经济放缓将对甲骨文的盈利带来负面影响，但却未与投资者分享这一信息。
This statement contains the information you'll most often see mentioned in the press or in financial reports--figures such as total revenue, net income, or earnings per share.
你在新闻或者财务报告中常常看到的信息都会包含在这项报表中，比如总收入、纯收入或者每股收益等数据。
Provide the necessary analysis of strategy information to support top managers to make business decision to improve the efficiency and earnings.
提供必要的策略分析和信息，以支持高层管理者制定商业决策来提高系统的运行效率和收入。
German carmakers do not provide detailed information on their China earnings. Some analysts estimate they account for between 30 and 65 per cent for German automakers.
德国的汽车制造商没有提供它们在华盈利的详细信息，一些分析师估计在华盈利占其总盈利30%到65%之间。
This paper has probed into the influence of ownership structure to earnings'value relevance ---most important information quality attribute of earnings.
本文探讨了我国上市公司股权结构对会计盈余的信息质量属性----价值相关性的影响。
Past research focuses on the information content of accounting earnings and cash flow or the information content and prediction ability of stock returns, cash flow and accruals.
以往的研究均着重于会计盈余与现金流量间之信息内涵或者股票报酬、现金流量与应计项目间之信息内涵与预测能力。
Once you have Shared your earnings, don't necessarily expect to get the same information in return.
当你与他人分享了自己的薪资状况，也没有必要希望对方反馈同样的信息。
However, some folks are sharing information about earnings with co-workers.
然而，有的朋友确实在跟同事分享他们的收入情况。
So, under different ownership structures, the information content of accounting earnings is different.
因此，不同的股权结构下会计盈余信息含量会有所差异。
The information content means the relation between accounting earnings and the stock return.
信息含量表示会计盈余与股票回报之间的关系。
Discretionary accruals are very important accounting earnings data, which can reflect information of the stock market and company's potential economic worth.
可控应计利润是非常重要的会计盈余数据，能够反应证券市场的信息和公司潜在的经济价值。
The method of cash flows'analysis can test the quality of accounting earnings. It provides incremental information for the investment decision of investors.
现金流量分析方法可以检验会计盈余的质量，为投资者的投资决策提供增量信息。
Information includes earnings, revenues, balance sheet data, an auditor statement, and management discussion of the company track record and future direction.
其中的信息包括：净收益，营业收入，资产负债表数据，审计报告，对公司经营记录和未来方向的管理讨论。
Studies by foreign and domestic researchers show that financial reports disclosed by the listed companies contain information about the earnings variability in the future.
国内外的一些实证研究结果表明：上市公司定期公布的财务报告中包含关于公司未来收益变化的信息。
For providing the relatively accurate cost information, banking must accurately assign the expenses to the product, which can veritably reflect the earnings condition of the product.
为了提供相对准确的成本信息，就必须正确地分摊产品的费用，这样才能真实地反映产品的盈利状况。
Financial accounting information is classified into the categories of assets, liabilities, owner's equity, revenues, expenses, and net earnings (or net loss).
财务会计信息可以分类为：资产，负债，业主权益，收入，费用，净收益(或净损失)。
This paper discusses the motives, results and restrictions of voluntary disclosure earnings forecast information to listed companies.
本文对上市公司自愿披露盈利预测信息的动机、效果及制约因素进行了探讨。
Information content measures the relationship between year accounting earnings and yearly stock returns.
信息含量表示年度会计盈余与年度股票收益之间的关系。
We collect personal off-line information for the sole purpose of paying members for earnings from our program.
我们收集适合支付成员给收入从我们计划那里的唯一目的的个人离线信息。
This paper conducts an empirical research on the value-relevance of fundamental information, especially on the different levels of earnings permanence measured by the earning-to-price ratio.
该文探讨基本信息的价值相关性，尤其是在不同盈余质量下的价值增量相关性。
In a certain degree, the earnings management plays a positive role to solve contract rigidity and information communication barrier.
一定程度上，盈余管理在应对契约的刚性和信息沟通障碍等问题上起到了积极作用。
In a certain degree, the earnings management plays a positive role to solve contract rigidity and information communication barrier.
一定程度上，盈余管理在应对契约的刚性和信息沟通障碍等问题上起到了积极作用。
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