...面净资产、未预期盈余等会计信息和股票市价直接联系起来,并且基于股东权益会计的清洁盈余关系 ( Clean Surplus Relationship) 推导出当期账面净资产、当期盈余与当期股利构成了影响股票价格的主要因素,简称为 Ohlson 模型。
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净盈余关系 Clean Surplus Relation ; CSR
干净盈余关系 Clean Surplus Relation ; CSR
清洁盈余关系 clean surplus relation ; CSR
假设满足清洁盈余关系 Clean Surplus Relation ; CSR
因此,本文试图对上市公司的治理结构与盈余管理及其两者关系进行系统的规范分析和实证研究。
So, the paper aims to does systematic theoretical analysis and positive research on the relationship between corporate governance structure and earnings management of listed companies.
信息含量表示会计盈余与股票回报之间的关系。
The information content means the relation between accounting earnings and the stock return.
会计准则制定机制与盈余管理存在着密切的关系。
There are the close relations between the accounting standards development mechanism and the earnings management.
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