This article studies earnings management of accruals and earnings persistence on public companies.
本文对我国上市公司应计项目盈余管理与盈余持续性进行研究。
After the analysis different influence of various factor to earnings quality, this text assurance with earnings quality of inside driving factor — the earnings persistence for study a stance.
在分析各种因素对盈余质量的不同影响之后，本文确定以盈余质量的内生驱动因素——盈余可持续性为研究立足点。
The persistence of earnings from cash flow is greater than that of earnings from accruals.
现金流量所产生的会计盈余的持久性要大于会计应计量所产生的会计盈余的持久性。
Extraordinary items are some unusual or infrequent transactions or events on contrary to frequent items. According to persistence of earnings, they are the weakest items in persistence.
非常项目是相对于经常项目而言的一些非正常或非经常的交易或事项，依照盈利的持续性原理，它是持续性最弱的项目。
Elizabeth Docteur, a health economist, points to evidence in the report suggesting that America (like Britain and Italy) has a high degree of "persistence of earnings" across generations.
健康经济学家伊丽莎白·多科特(ElizabethDocteur)从报告中指出，美国(正如英国和意大利一样)，几代人都保持着稳定的高收入。
Elizabeth Docteur, a health economist, points to evidence in the report suggesting that America (like Britain and Italy) has a high degree of "persistence of earnings" across generations.
健康经济学家伊丽莎白·多科特(ElizabethDocteur)从报告中指出，美国(正如英国和意大利一样)，几代人都保持着稳定的高收入。
应用推荐