1) Discretionary Accrual
操作性应计利润
3) discretional accruals
操控性应计利润
1.
It is found that reformed firms and non-reformed firms have significant differences in earnings management: companies which implement share split reform perform negative discretional accruals in the quarter before the reform,and positive discretional accruals in the quarter after the reform.
研究结果表明:股权分置改革方案出台的前一季度,股改公司的操控性应计利润显著为负;股改完成的后一季度,股改公司的操控性应计利润显著为正;股改后几批的公司比前几批的公司有更显著的操控性应计利润。
2.
The result shows that the listed companies audited by “Top 4” have lower discretional accruals and more significant relationship with stock return and future profitability.
与国内会计师事务所相比,"四大"中国合作所审计的公司的操控性应计利润较低,并与股票回报率、未来收益之间的关系更为显著。
4) Discretionary accruals
操纵性应计利润
1.
And then the thesis chose modified cross-section Jones Model to discriminate if listed companies that had badly deficit and small profits used discretionary accruals to conduct earnings management.
其次,选用修正的横截面Jones模型来识别亏损上市公司是否利用操纵性应计利润项目来进行盈余管理。
5) discretionary accruals
可操纵性应计利润
1.
Based on the relative financial figures and the audit figures of the listed companies in Shanghai Stock Market in this research,and with the Undated Jones Model to estimate the discretionary accruals used to measure the earnings management space of the listed companies,the authors conducted the empirical study on the relationship between audit tenure and earnings management.
会计师事务所审计任期与公司可操纵性应计利润的绝对值呈正U型关系,在事务所审计任期小于5年时,事务所审计任期的增加对减少上市公司年报中的盈余管理程度具有正面影响,即有利于增加盈余质量;在事务所审计任期超过5年时,事务所审计任期的增加对减少上市公司年报中的盈余管理程度具有负面影响,即可能降低盈余质量。
2.
In this paper,we chose 173 listed companies in Shenzhen Stock Exchange as research samples,took discretionary accruals as the variable of the quality of accounting information variable.
文章以深圳A股市场173家上市公司为研究样本,以可操纵应计利润作为会计信息质量的代理变量,研究了会计信息质量与自愿性信息披露之间的关系,研究发现,可操纵性应计利润与自愿性信息披露水平呈显著负相关关系,说明降低可操纵性应计利润,提高会计信息质量,有助于促进自愿性信息披露水平的提升。
6) Discretionary accruals
可操控性应计利润
补充资料：外源性变应性肺泡炎
外源性变应性肺泡炎
又称"变应性肺泡炎"、"职业性哮喘"、"过敏性肺炎"。吸入有机粉尘引起的一类肺部变应性疾病。有机粉尘包括植物性（如嗜热菌孢子、枯草杆菌等）和动物性（如动物蛋白、垂体素粉剂等），都可作为抗原性物质，通过吸入肺部引起致纤维性肺泡和间质的炎症病变。临床可表现有发热、畏寒、乏力、全射肌肉酸痛、刺激性干咳、胸部紧迫感；有时可出现类似支气管哮喘发作的症状。免疫学检查，90%的患者血清内有IgE。糖皮质激素对本病有较好的疗效。晚期可发展为弥漫性肺间质纤维化，甚至"蜂窝肺"。
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