... Earnings per share 每股利润 Earning quality 收益质量 Economic entity assumption 经济个体假定 ...
基于110个网页-相关网页
earning quality evaluation 收益质量测量
The earning quality of Chinese listed corporations is not satisfactory for a long time. The market was taken advantage by bankers while no proper protection can protect the interest of investors.
长期以来,中国上市公司的盈余质量都令人担忧。
参考来源 - 上市公司非经常性损益与股价关系的研究This paper proceeds from the characteristics of earning quality, takes quantitative study on the quality of earning.
本文将从收益质量的特征入手,对收益质量作定量的研究。
参考来源 - 我国上市公司收益质量评价体系的实证研究The analysis result shows that ST listed companies universally have bad earning quality. At the same time, almost every listed company has earnings management.
分析的结果表明,ST上市公司盈利质量普遍不高,且存在着大量的盈余管理行为。
参考来源 - 我国ST上市公司盈余管理和盈余质量分析·2,447,543篇论文数据，部分数据来源于NoteExpress
This study added research literature about interim earning quality and provides some references for securities regulators to strengthen supervision of interim financial information.
这一研究弥补了中期盈余质量研究文献的不足，对证券监管部门加强中期会计信息监管也有一定的参考作用。
This article analyzes the impact of internal governance mechanisms on the earning quality.
本文主要分析内部治理机制对盈余质量的影响。
We find that the proportion of development expenditures to total assets can well explain both the abnormal return and the earning quality.
本文的主要实证结论如下：开发支出占总资产比不仅能显著解释股票超额回报率，而且对公司盈余质量也具有显著的解释力。
应用推荐