Financial fraud is a conscious companies reporting accounting misstatements, false falsification of accounting surplus of conduct.

财政舞弊是企业有意识地错报漏报会计信息，伪造盈利的会计造假行为。

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Results indicate accounting surplus has higher power explains changes of the value of listed companies than EVA, the study further shows that EVA still has high information content.

结果显示：会计指标比EVA指标与公司价值具有更高的相关性，但EVA指标仍然具有很高的信息含量。

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Among numerous financial information revealed openly by the listed companies, most of the financial indexes that the investors pay the greatest attention to are close with the accounting surplus.

在上市公司公开披露的众多财务信息中，投资者最为关注的财务指标大都与会计盈余密切相关。

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The most significant changes, of course, involve Fannie and Freddie, which just five months ago were still subject to 30% capital surplus requirements, a punishment of sorts for their accounting scandals earlier in the decade. (Those surplus limits were lowered to 20% in March in order to marshal the companies' aid in dealing with the mortgage crisis).

FORBES: Help Is On the Way

So this Northern surplus is purely theoretical (irrecoverable accounting accruals), as the South that bought the goods cannot pay back the accumulated dept.

FORBES: For Wrong-Headed Reasons, E.U. Leaders Are Leaning Toward A Greek Exit