1) The controllable count
操纵性应计数
3) 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。
4) 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。
5) emergency maneuveringquality
应急操纵性
6) maneuverability indecis
操纵性指数
1.
Prediction of maneuverability indecis for ships using SPSS;
基于SPSS技术的船舶操纵性指数K、T预报
补充资料：操纵
控制；支配：操纵市场｜远距离操纵｜为他人所操纵。
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