1) reconciliation statement of stockholder equity
股东权益差异调节表
1.
By using"the reconciliation statement of stockholder equity between the new and old accounting standards",disclosed together with the annual reports of 2006,the authors find that stock prices do not react to the total changes of shareholders\' equity in the reconciliation statement,but react to the items which are unexpected and related to future earnings significantly.
以与2006年年报同时披露的"新旧会计准则股东权益差异调节表"为对象,研究发现股票价格虽与新会计准则下股东权益的总额变化不相关,但将股东权益变化信息分为三类后,与未被市场预期且和未来收益相关的信息显著正相关。
3) statement of change in stockholder equity
股东权益变动表
4) reconciliation statement
差异调节表
1.
Listed corporations need to disclose the adjustment process of significant differences between the implementation of new and old accounting standards in the form of reconciliation statement in the part of Complementary Information in the 2006 annual reports.
对1382家上市公司披露的"新旧会计准则股东权益差异调节表"中数据进行统计发现,所得税、少数股东权益以及长期股权投资差额三项在首次执行日中对股东权益影响显著;首次执行日上市公司股东权益的总体变化不大,个体变化显著;新准则首次执行可能影响ST类公司的股东权益状况;"少数股东权益"列示位置的调整使上市公司的股东权益额发生大幅度改变。
6) shareholder equity
股东权益
1.
Two basic factors cause the fluctuation of shareholder equity: one is the op erating achievements of companies , the so-called variable in the constant; the other is the investment behavior of investors, the so-called variable in the var iable.
上市公司的股东权益是处于变动状态的投资者权益。
补充资料：股东权益
股东权益——
股东权益指股份有限公司的股东对公司净资产的权利。公司的净资产属于股东权益，包括股东对公司投入的资本以及形成的资本公积金、盈余公积金和未分配利润等。
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