Distribution of Earnings After Management 分布检测法
Restrictions on distribution of earnings 五盈馀分配所受之限制
distribution of surplus earnings 剩余收益分配
Distribution of earnings to a company's shareholders paid from current or retained profit.
向公司的股东分发收益,从当期利润或留存利润中支付。
Normally viewed as a distribution of profits, it therefore cannot exceed the amount of retained earnings.
股利通常被认为是对利润的分配,因此不能超过留存收益的金额。
Listed companies; Earnings management; Quarterly distribution characteristics; Earnings quality of interim financial report.
上市公司;盈余管理;季度分布特征;中报盈余质量。
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