So our research examines the effect of the character of ownership structure, especially separation quantum of cash-flow rights and control rights on earnings management.
研究结果显示,随着上市公司终极所有人现金流量权与控制权分离度的增加,终极所有人会进行更大规模的盈余管理;随着现金流量权比例的增加,上市公司的盈余管理规模呈上升的趋势;随着控制权比例的增加,上市公司的盈余管理规模呈上升的趋势。
参考来源 - 金字塔所有权结构与盈余管理 (研究生论文)·2,447,543篇论文数据,部分数据来源于NoteExpress
N-UNCOUNT The cash flow of a firm or business is the movement of money into and out of it. 现金流通 [商业]
The company ran into cash-flow problems and faced liquidation.
公司的现金流通出现了问题,面临清算。
The company ran into cash-flow problems and faced liquidation.
公司的现金流通出现了问题,面临清算。
We are keeping our head above water, but our cash flow position is not too good.
我们虽然还未陷入困境,但资金流转状况不太好。
The Los Angeles Times reports that the industry is in the midst of an intense increase in cash flow.
《洛杉矶时报》报道称,该行业的现金流正在急剧增加。
So, they are selling widgets or whatever and making money-- the value of the company is the present value of that cash flow.
不管通过什么方式赚钱,即便卖小商品...,公司的价值等于现金流的现值
We try to be--I think investing is about clipping coupons, about getting cash flow and getting and controlling cash flow, but there are good resellers.
我们试图-我认为投资就是关于获得票息,关于得到现金流,和控制现金流,但是我们也有好的经销商。
What happens then in--that's in 1925, so there's no cash flow at all.
之后1925年会发生什么呢,没有任何现金流
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