1) manipulative accruals
应计利润操纵
2) Discretionary Accruals
可操纵应计利润
1.
In the sample of auditor change firms in 2001 and 2002,we find the discretionary accruals are significant decreasing during the last year with predecessor auditor and generally significant increasing during the first year with successor.
本文以2001年和2002年发生审计师变更的上市公司为研究样本,发现在审计师变更的前一年,变更公司的可操纵应计利润显著降低,而在变更当年,可操纵应计利润却显著提高。
2.
Thus, an examination of changes in discretionary accruals around the hiring of a new CFO lends empirical evidence to the ability of the individual CFOs to significantly effect their firms\'reported financial statements.
由于国内外大量研究高管人员更换的文献一般集中于CEO(首席执行官)更换与业绩相关性的检验,以及CEO更换影响因素的探讨,对CFO更换的研究较少,因此本文通过研究CFO更换对可操纵应计利润的影响,为我国高层管理人员中CFO更换对财务报表成果的影响提供经验证据。
3.
The evidence shows that the discretionary accruals is strongly related to the leverage short change of company,that is to argue,the company with the higher level of earnings management is the higher total debt financing.
可操纵应计利润与公司杠杆率短期变动显著正相关,表明盈余管理水平较高的公司其总债权融资比例也较高。
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) Accounting Profit Manipulation
会计利润操纵
6) profit manipulation
利润操纵
1.
Analysis of the Fate of Traditional Profit Manipulation Ways under the Govern of New Accounting Rules;
新会计准则环境下传统利润操纵方法的命运分析
2.
The Research on Actuality and Governance of Profit Manipulation for Small & Medium Enterprises in Henan Province;
河南省中小企业利润操纵现状及治理研究
3.
The Research on Distinction and Restriction of Profit Manipulation for Listed Companies in China;
中国上市公司利润操纵的识别和制约研究
补充资料：电传操纵系统(见飞机人工飞行操纵系统)
电传操纵系统(见飞机人工飞行操纵系统)
fly-by-wire control system
dianehuan cuozongx认ong电传操纵系统(fzy一by一wir。。。n:r。，system)见飞机人工飞行操纵系统。
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