Chapter 4 focus on the value relevance of earnings quality.
第四章重点研究盈余质量的价值相关性问题。
Is the Value Relevance of Accounting Information Improved under the New Accounting Standards?
新会计准则提高了会计信息价值相关性吗？
Value relevance describe the expectative relationship between evaluate indexes and market value of equity.
价值相关性是描述评价指标与权益市场价值存在的预期关联关系。
Based on decision-making serviceability high quality accounting information can improve its value relevance.
基于决策有用观下高质量的会计信息披露质量能提高会计信息的价值相关性。
There is a significant "inverse u" relation between related-party transactions and earnings' value relevance.
关联交易度与盈余价值相关性之间呈现先上升后下降的倒u型关系。
For the information technology, the value relevance of the intangible asset is much stronger than other industry.
无形资产对信息技术业而言，其价值相关性程度较之其他产业更强一些。
On the basis of the value relevance of mandatory disclosure, this paper aims to examine the moderation of mandatory disclosure in Chinese stock market.
本文旨在从强制性信息披露的价值关联性出发，探究我国上市公司强制性信息披露的适度性。
Secondly, the study surveys and synthesizes much of research, focusing on the accounting regulation of intangibles and the value relevance of intangibles.
其次，本文述评了无形资产会计规则和无形资产价值相关性研究文献。
The accounting Standard was laid down to enhance the value relevance of accounting information by the introduction of Fair value so that the investors make reasonable economic decisions.
准则制定者的初衷是通过引入公允价值增强会计信息的价值相关性，有利于投资者做出合理的经济决策。
According to current problems, further promotion of accounting information value relevance of listed companies should emphatically solve the problems in the implementation of new accounting standards.
针对目前存在的问题，进一步提高上市公司会计信息价值相关性应着重解决准则执行中的问题。
This section describes some of the key standards and their relevance and value to supporting data analysis.
这个小节描述一些关键标准及其对支持数据分析的价值和性关性。
Web Scale is vital in order for libraries to sustain their relevance and to create value for their staff and users.
网络级服务至关重要，它能让图书馆员不被时代落下，并且为他们自己和用户创造价值。
Business schools are under the microscope again, their relevance and value questioned in many quarters.
商学院又被拉到了显微镜底下，它们存在的意义和价值受到了许多人的质疑。
These chapters add a lot of value to this book. This is where everything you've read so far will really begin to sink in and acquire practical relevance.
这几章给本书增加了很多价值，它将书中的理论与实践联系起来。
Relevance is at the heart of management accounting; if information is not relevant to some need, it has no value.
相关性是管理会计的核心。如果信息不相关，那它就没有价值。
Messages of high relevance reach customers at the most opportune moments, allowing you to personalize the customer experience and increase the value of the relationship to the business.
客户能在最佳时机收到极具关联性的讯息，允许您个性化客户体验，并提升客户关系给企业带来的价值。
Inspect the relevance between fair value variation of financial assets and the stock value.
检验在不同经济环境下，金融资产公允价值变动额与股票价值的价值相关性。
This paper conducts an empirical research on the value-relevance of fundamental information, especially on the different levels of earnings permanence measured by the earning-to-price ratio.
该文探讨基本信息的价值相关性，尤其是在不同盈余质量下的价值增量相关性。
Relevance is the value of query request and document.
相关度是检索请求与文档的相关性的度量值。
Using the return model of value-relevance of accounting income, we try to investigate and find the relationship between auditor size and the perception of auditor quality by the investors in China.
本文利用会计盈余价值相关性的回报模型，试图从投资者这一较新的角度切入，以研究和发现我国会计师事务所的规模与投资者感知的审计质量之间的关系。
This was not a willful effort to deceive but a practical lack of local geographic knowledge, because at that stage in the local consumer's life it was of no practical value or particular relevance.
他们不是故意骗我，而是确实缺乏有关本地的地理知识。因为在那种环境下，这些知识对本地消费者的生活没有实用价值或是什么特别关系。
To better understand the relevance theory and its value, it seems quite essential to reread the book, Translation and relevance: Cognition and context, and think over its value.
为了更好地理解关联理论，重读格特的《翻译与关联：认知与语境》一书并对其进行思考很有必要。
Further, through filtering the relevance whose weight value is not high, network core can be obtained.
更进一步地，通过过滤权值不高的关联，可以得到网络核心。
Fair value has its incomparable superiority over history cost in view of relevance, faithful representation, comparability, timeliness and understandability.
在相关性、如实反映性、可比性、及时性和可理解性等方面，公允价值具有历史成本无可比拟的优势。
To this end, the fair value measurement and the relevance of the economic crisis has become the focus of debate between the accounting profession.
为此，公允价值计量与经济危机的相关性便成为会计界争论的焦点。
Compared with measurement of historical cost, measurement of present value possesses a stronger relevance but weaker reliability.
与历史成本计量相比，现值计量相关性强而可靠性弱；
Compared with measurement of historical cost, measurement of present value possesses a stronger relevance but weaker reliability.
与历史成本计量相比，现值计量相关性强而可靠性弱；
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