However, accrual accounting may create accounting noise, which sometimes needs to be tuned out so that it's clear how much actual cash a company is generating.
然而，权责发生制会计准则会产生一些会计干扰因素，有时候需要把这些因素剔除掉才能清楚地显示一家公司到底创造多少现金收入。
We exam the substitute effects of salary incentive and stock option incentive of CEO of listed firms from the perspective of accounting information noise.
本文基于会计信息噪音的视角，研究了上市公司高管薪酬激励与股权激励之间的替代效应。
应用推荐