诺姆·塞贝尔在他的评论中进一步提出，如果任由长期资产管理公司破产，可能存在更大的道德风险。

Noam Scheiber offers further critique, proposing that the moral hazard problem might have even been greater if Long-Term Capital Management had been allowed to go under.

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本文重点考察上市公司利用长期资产减值准备转回进行盈余管理的行为。

The paper focus on the companies using the returns of the long-term assets impairment to manage the earning.

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金融资产管理公司负责接收、管理和处置四大国有银行长期以来遗留下的不良资产。

The financial asset management company of China takes the responsibility to accept, manage and deal with the long - term -leaved bad assets of the 4 big state - owned banks.

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