...0176819 A）＝ 税后净营业利润-全部资本成本 市场增加值（MVA）＝总股本市值-账面股本资本 净利润（Accounting Earning，AE）、营业利润（Operating Earnings，OE）、经营活动现金流量（Cash Flow fr...
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accounting monitoring on earning management 企业盈余管理行为的会计监管
Both domestic and international research shows that accounting earning is of great importance in pricing in the stock market, which effects the decision of investors.
国内外研究均表明会计盈余在证券市场定价中占有重要的地位,影响到投资者的决策。
参考来源 - 盈余管理对股价的影响及其实证分析（研究生论文）Perfect corporation governance structure can enhance the information content of accounting earning. It is complicated engineering to improve information content while each factors of corporation governance are joys and sorrows correlated .
公司治理结构的合理化与盈余信息含量密切相关,但由于盈余信息含量的提高是一项复杂的系统工程,公司治理结构中各因素又休戚相关,若要系统的了解影响盈余信息含量的深层原因,单个治理结构因素并不能有效说明问题,必须从公司治理结构的整体上把握他们之间的关联关系,本论文也以此为突破点。
参考来源 - 基于公司治理结构的盈余信息含量研究·2,447,543篇论文数据，部分数据来源于NoteExpress
Both domestic and international research shows that accounting earning is of great importance in pricing in the stock market, which effects the decision of investors.
国内外研究均表明会计盈余在证券市场定价中占有重要的地位，影响到投资者的决策。
When calculating EVA, accounting earning should be adjusted to NOPAT to reflect the actual economic return of corporate. The detailed adjustments are discussed in this paper.
在实际的运用过程中，EVA还要从会计利润调整为反映真实经济状况的NOPAT，文中对此进行了详细地分析解释。
In the process of demonstration research, this paper use the stock price as the scale standard of the quality of accounting earning to measure the quality of accounting information.
在实证研究过程中，本文采用股价和年报酬率作为会计盈余质量的衡量指标，反映会计信息质量。
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