In his view, the current economic crisis in these areas should be: good control of cash flow, reduce inventories, industrial upgrading.
他认为,在目前经济危机的情况下应在这几方面注意:控制好现金流、降低库存、进行产业升级。
Hence, the information from financial statements may be described as showing a true and fair view of the financial position, performance and cash flow of an entity.
因此,财务报表的信息可以按真实和公允的要求来描述财务业绩和现金流量。
However, such researches are mainly focus on earnings persistency and earnings response coefficient; few of them have taken cash flow into account, especially in empirical point of view.
但是对盈余质量的研究主要是从盈余的持续性以及反应系数方面,较少从现金流方面研究盈余质量,特别是实证研究方面。
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