本文对我国上市公司应计项目盈余管理与盈余持续性进行研究。
This article studies earnings management of accruals and earnings persistence on public companies.
应计项目经理沟通自己的私人和内部信息,从而提高盈利能力,以反映潜在的经济价值。
Accruals allow managers to communicate their private and inside information and thereby improve the ability of earnings to reflect underlying economic value.
以往的研究均着重于会计盈余与现金流量间之信息内涵或者股票报酬、现金流量与应计项目间之信息内涵与预测能力。
Past research focuses on the information content of accounting earnings and cash flow or the information content and prediction ability of stock returns, cash flow and accruals.
应记项目,应计收支额:已认定并记入相应时期财务报表的收到或发生的支出…
Accruals: Revenues and expenditures recognized as earned or incurred and recorded in the financial statement of the periods to which they relate.
应记项目,应计收支额:已认定并记入相应时期财务报表的收到或发生的支出…
Accruals: Revenues and expenditures recognized as earned or incurred and recorded in the financial statement of the periods to which they relate.
应用推荐