本文利用费森-奥尔森模型来分析股票股价与盈利管理之间的关系。
The paper analyze the relation between stock prices and earnings management by using the Ohlson and Feltham model.
Roger Lohmann West Virginia University (非盈利管理慈善)
Roger Lohmann, West Virginia University (Nonprofit Management, Philanthropy)
本文选取1999～2002年沪市A股上市公司为研究样本，利用费森-奥尔森模型，通过分析股票股价与盈利管理之间的关系来研究盈利管理会不会误导投资者。
In a sample of the A shares listed companies during 1999 to 2002, the paper analyze the relation between stock prices and earnings management by using the Ohlson and Feltham model.
迈特·鲁比诺夫管理的I'mFirst 是一个非盈利组织，于去年10月成立，旨在为这一特定的学生群体提供帮助。
Matt Rubinoff directs I'm First, a nonprofit organization launched last October to reach out to this specific population of students.
也意味着接手原就庞大的业务，并将它做得更大，无论这项业务是创收还是支出管理，或者是底线盈利。
It can mean going in and taking over something that’s already very big and making it better, whether that’s revenues, expense management, bottom-line profitability.
它们还需公开披露其所有权、管理结构和盈利状况。
They are also required to publicly disclose their ownership, governance structure and for-profit status.
恰恰相反，有效的退货管理可以提高一家企业的盈利能力，提高客户关系，以及成为整合供应链管理战略的一部分。
Rather, effective returns management can improve a firm's profitability, enhance customer relationships, and be an essential part of an integrated supply chain management strategy.
接着，适合的金钱管理技巧能长期助你在期货交易中盈利。
Next, proper money management techniques can go a long way to helping you win the futures trading game.
七月二十五日，公司宣布进行重组，为了简化管理和增加盈利，把商业部门从六个削减到四个。
On July 25th the company announced a reorganisation, reducing its number of business units from six to four in a bid to simplify its management and boost profits.
相对于私营公司，上市公司还必须为短期盈利牵肠挂肚，公司的管理层也不得不对对冲基金经理和分析师们溜须拍马。
Public companies also have to worry more about short-term earnings than do private companies, and management is required to kiss the butts of hedge fund managers and analysts.
该行在法国零售银行业务实现的盈利几乎完全被旗下资产管理和国际零售部门的亏损所抵消。
A profit in French retail banking was almost entirely offset by losses at the bank's asset-management and international-retail division.
在盈利目标的驱动下，丰田管理层设想美国消费者会愿意为丰田车付出高价，这对于丰田汽车长期以来奉行的按质定价战略是一个转变。
Driven by that profit objective, Toyota executives reasoned American consumers would be willing to pay a premium for a Toyota — a change from a long-held strategy of pricing cars at a value.
通过降低整体管理成本改进公司的盈利能力，首先关注的是现有产品的索赔管理。
Improve the company's profitability by reducing administration costs overall, with an immediate focus on claims administration for existing products.
这些政策也会通过不断地向市场输入新产品和对处理退货的物流运行的高效管理，提高你企业的盈利能力。
Such policies can also enhance your firm's profitability by keeping fresh product in the marketplace and by efficiently managing the operational logistics of handling returns.
这类教训不仅适用于基金经理，还包括企业管理层。想想那些习惯于在每季度都略超过预期盈利的公司吧。
The lesson applies to company executives as well as fund managers; think of all those firms that made a habit of beating profits estimates by a penny every quarter.
通过降低整体的管理成本提升公司的盈利能力，当务之急是现有产品的理赔管理。
Improve the company's profitability by reducing overall administration costs, with an immediate focus on claims administration for existing products.
然而，另外一些人的目标可能是进军管理层，在公司的晋升制度下逐级攀升直至能够领导团队、负责某项业务并承担盈利和亏损的责任。
Whereas, other people may be aiming for a management career, scale the corporate ladder and eventually be responsible for a business with people and Profit & Loss responsibilities.
该研究由美国国立卫生研究院、美国食品和药物管理局、多个制药公司以及多个非盈利组织共同资助。
The study was funded by the National Institutes of Health, the Food and Drug Administration, several pharmaceutical companies, and several nonprofit organizations.
根据非盈利团体管理与预算办公室观察，自从2000年，对于危险废料的违法行为，该州仅次于福罗里达州，排名倒数第二。
Additionally, the state ranks second worst, just behind Florida, for hazardous waste violations since 2000, as reported by the nonprofit group OMB Watch.
“标杆管理”这个词听起来像是那种只会在大商务会议室内使用的术语，但它对于任何规模的非盈利组织来说都是一项有益的实践。
Benchmarking may sound like a term from the big-business board room, but it's a useful practice for nonprofits of any size.
因此，根据上述分析，理论的现代物业管理盈利模式在实践中是可行的。
Therefore, based on the above analysis, theory of modern property management profit model in practice is feasible.
很多时候，产品管理都会忽略可升级性、可盈利性、可靠性和可购性。
Many times, product management overlooks upgradeability, profitability, reliability, or affordability.
这个非盈利集团现在管理着6600兆瓦风能，占到其能源生产总量的百分之四，然而它仍有5.4万兆的风能项目尚在开发中。
The nonprofit group currently manages 6,600 megawatts of wind power — about 4 percent of its total generation — but has about 54,000 megawatts of wind projects in development.
这个非盈利集团现在管理着6600兆瓦风能，占到其能源生产总量的百分之四，然而它仍有5.4万兆的风能项目尚在开发中。
The nonprofit group currently manages 6,600 megawatts of wind power — about 4 percent of its total generation — but has about 54,000 megawatts of wind projects in development.
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