说明:双击或选中下面任意单词,将显示该词的音标、读音、翻译等;选中中文或多个词,将显示翻译。
您的位置:首页 -> 词典 -> 自愿盈余预测
1)  voluntary earning forecasts
自愿盈余预测
1.
The related factors influencing management voluntary earning forecasts of listed companies involves several perspectives concerning the structure of board of directors,independence of audit committee,management incentive compensation,outside factors(earning forecasts from financial analysts respectively and CPA auditing).
决定上市公司管理层自愿盈余预测质量的关联因素主要包括董事会结构、审计委员会独立性、管理层激励契约、外部因素,其中,涉及财务分析师盈余预测、外部独立审计等因素。
2)  earnings forecast
盈余预测
1.
The Source of Optimism in Financial Analysts' Earnings Forecast:A Literature Review
财务分析师盈余预测乐观倾向成因研究综述
2.
The conclusion is that precision of analysts earnings forecast is enhanced by increasing in the numbers of analysts and by improving on earnings predictability and information disclosure.
研究发现,预测机构数量的增加、盈余可预测性以及信息披露质量的提高,将伴随着高的盈余预测精确度,而盈余波动程度越大、公司规模越大,预测的精确度则越低。
3.
The paper uses a series of error measure standards to compare the accuracy of earnings forecasts between companies of H share and Red Chips and local firms of Hong Kong Our findings show that the accuracy of firms of H share and Red Chips is more accurate than that of local companies of Hong Kong.
本文运用一系列误差衡量标准 ,比较H股、红筹股上市公司与香港本地企业之间盈余预测的精确性。
3)  long-term earning forecast
远期盈余预测
4)  Earnings Forecasting Behaviour
盈余预测行为
5)  budget surplus
预算盈余
6)  surplus notice
盈余预告
1.
Thus,before making investment decisions by taking advantage of the earnings notices,investors are advised to take careful considerations of the choices of the opportunistic disclosure when the management is faced with financial risks;the regulatory authorities should do the same when constituting the relevant provisions on the surplus notice.
建议投资者在利用盈余预告消息进行投资决策,以及监管机构制定盈余预告的相关规定时,应该对管理层面临财务风险时的机会主义披露选择加以考虑。
补充资料:发育进度预测法(见发生期预测)


发育进度预测法(见发生期预测)


  发育进度预测法见发生期预测。
  
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