1) earnings momentum
盈余惯性
1.
Information leak,disposition effect and earnings momentum
信息泄漏、处置效应与盈余惯性
2.
The paper investigates the earnings momentum with the sample of performance forecast.
本文以披露业绩预告信息的公司为样本,研究盈余公告的盈余惯性现象。
3.
The two anomalies are earnings momentum and price momentum.
Fama(1998)认为,盈余惯性与价格惯性是仅有两个对有效市场假说形成真正威胁的、持续的、稳健的市场"异象"。
2) Earning Relevance
盈余相关性
1.
Accounting Reliability,Earning Relevance and Stock Prices:Evidence from Shanghai and Shenzhen Stock Markets;
会计可靠性原则的盈余相关性及市场定价——来自沪、深股市的经验证据
3) earnings timeliness
盈余及时性
1.
As one of the key characteristics financial reporting of listed companies,earnings timeliness plays an important role in contracting between company management and stakeholders.
盈余及时性作为上市公司财务报告的关键特征之一,是公司治理中经理和利益相关者之间订立和履行契约的重要参考。
2.
Using company s earnings timeliness proxy for this usefulness,this paper provide empirical evidence that the usefulness of earnings timeliness is distinct from other company characteristics and has negative effect on company s incentive plans such as equity-based incentives and compensation plans significantly.
本文以1998-2004年我国上市公司为样本,以盈余及时性作为会计信息的治理有用性替代,研究了会计信息在公司内部控制机制中的作用。
4) permanent earnings
永久性盈余
1.
This research paper employs the Kalman filtering and the strong tracking filtering in the optimal estimation theory to dynamically estimate Chinese listed companies permanent earnings,which are critical for stock market investment decision.
估计上市公司的永久性盈余对进行股票投资是非常重要的。
5) Earnings Persistence
盈余持续性
1.
Dividend Policy,Earnings Persistence and Signal Display;
股利政策、盈余持续性与信号显示
2.
Cash Dividend Policy Motivation, Earnings Persistence and Stock Market Reaction;
现金股利政策动因、盈余持续性与市场反应
3.
Earnings Persistence Research Based on Book-Tax Differences;
基于会计—税收差异的盈余持续性研究
6) structural earning
结构性盈余
补充资料：充分就业预算盈余
充分就业预算盈余：是指既定的政府预算在充分就业的国民收入水平即潜在的国民收入水平上所产生的政府预算盈余，即潜在的国民收入对应的财政收入与政府预算支出之间的差额。以此为标准，可以消除收入的周期性波动对预算状况的影响，从而更准确地反映财政政策态势。若充分就业预算盈余增加了或赤字减少了，财政政策就是紧缩的。反之，政策是扩张的。另外，使政策制定者以充分就业为目标确定财政政策。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条