1) earning volatility
盈余波动性
1.
The empirical study finds that the cash flow volatility is significantly negatively related to firm value but earning volatility has no fixed relationship with it.
实证检验发现我国上市公司的现金流波动性与企业价值负相关,而盈余波动性与企业价值无固定关系。
2) changes in earnings
盈余变动
3) earnings momentum
盈余惯性
1.
Information leak,disposition effect and earnings momentum
信息泄漏、处置效应与盈余惯性
2.
The paper investigates the earnings momentum with the sample of performance forecast.
本文以披露业绩预告信息的公司为样本,研究盈余公告的盈余惯性现象。
3.
The two anomalies are earnings momentum and price momentum.
Fama(1998)认为,盈余惯性与价格惯性是仅有两个对有效市场假说形成真正威胁的、持续的、稳健的市场"异象"。
4) statement of changes in surplus
盈余变动表
5) Earning Relevance
盈余相关性
1.
Accounting Reliability,Earning Relevance and Stock Prices:Evidence from Shanghai and Shenzhen Stock Markets;
会计可靠性原则的盈余相关性及市场定价——来自沪、深股市的经验证据
6) earnings timeliness
盈余及时性
1.
As one of the key characteristics financial reporting of listed companies,earnings timeliness plays an important role in contracting between company management and stakeholders.
盈余及时性作为上市公司财务报告的关键特征之一,是公司治理中经理和利益相关者之间订立和履行契约的重要参考。
2.
Using company s earnings timeliness proxy for this usefulness,this paper provide empirical evidence that the usefulness of earnings timeliness is distinct from other company characteristics and has negative effect on company s incentive plans such as equity-based incentives and compensation plans significantly.
本文以1998-2004年我国上市公司为样本,以盈余及时性作为会计信息的治理有用性替代,研究了会计信息在公司内部控制机制中的作用。
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