【Key words】 Earning ability; financial report information; earning information; accounting profit; cash flows; assets quality;
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earning information quality 盈利信息质量
Part five: To point out that the usefulness of the earning information may be affected due to its inherent limitations and the existence of profit-control.
第五部分:论述了盈利信息的固有局限性、人为的盈余操纵现象,及其对盈利信息有用性的影响。
参考来源 - 盈利信息与企业盈利能力关系的理论和实证分析·2,447,543篇论文数据,部分数据来源于NoteExpress
The result shows that the earning information has been obviously manipulated by the 2003 Shanghai A-share first-time losing companies.
实证结果表明我国2003年沪市A股首亏上市公司存在明显的利润操纵行为;
The findings show that there are positive market responses to stock dividend announcements even after earning information has been expected by the market.
研究结果发现市场在已预期盈余信息的情况下,仍然对股票股利存在正面反应。
But in a world of information asymmetry, "good behaviour is driven by earning a surplus over what one could get elsewhere," according to Mr Stiglitz.
但是,据斯蒂格利茨,在信息不对称的世界中,“良好的行为是由赚取高于他处所得的盈余所推动的”。
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