2) timeliness of earnings preannouncement
盈余预告及时性
3) 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。
4) surplus information
盈余消息
1.
The rules between surplus report in time and surplus information s ″good information report should be early, bad should be late″ still exist.
盈余报告及时性与盈余消息间的“好消息早,坏消息晚”的披露规律依然存在,与以往不同的是,这种关联性更为明显地表现为好消息早的现象。
5) deviation of earnings forecast
盈余预告偏差
6) surplus report
盈余报告
1.
The surplus report is put into practice in many ways.
盈余报告在实务中被信息使用者广泛采用,但由于盈余报告的权责发生制基础和计算中存在的各种问题,不断有人对其作为企业盈利能力量度的可靠性提出质疑。
2.
Used different estimate index, this article inspected the surplus report in time and relations of achievements change of listing companies in 2000-2002, and pointed that, although the supervisor strengthened the power to standard listing companies annual report, but surplus report in time was not be strengthen more, and the tendency was postponement.
本文借助于不同的测度指标,从三个方面考察了上市公司2000-2002年度盈余报告及时性与业绩变动间的关联性。
补充资料：盈余
盈余
【盈余】是形容一国国际收支状况的术语，指一个国家在一定时期内国际收支中总收人大于总支出，出现顺差的国际收支状况。参见“顺差”条目。
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