查询词典 earnings

It may infract the legal rights and interests of firm, other shareholders or goods participators. So it is being of the important real signification to study the Related Party Transaction of Listed firms, especially to study the effect of earnings management of Listed firms by Related Party Transaction.

但上市公司往往会利用关联交易来对公开报表中的盈余信息进行调整，从而可能会侵害了公司、中小股东或其他利害关系人的合法权益。

In particular, this paper lays stress on investigating the current situation of earnings management.

本文的重点在于对上市公司盈余管理的现状进行研究。

In the U.S., earnings management is initiated by the issuing firm.

在美国，盈利管理是由发行证券的公司发起的。

Kennametal, based east of Pittsburgh in Latrobe, reported earnings of $6 million for the quarter ended Dec.

肯纳公司的净收入数据显示，公司第二财季的利润比前一财年的第二财季同比减少了61%。

Unilever's Indonesian earnings will surge 24% this year, to $109 million, on sales of $780 million, more than double its 2002 profit growth, predicts Crédit Lyonnais.

联合利华的盈余将激增印尼24 ％，今年一点〇九〇亿美元，销售额为7.8亿美元，比2002年增加一倍，利润增长预测，里昂信贷。

Second, it macroscopically analyses the special institutional background of earnings management in the listed companies in depth.

其次从宏观上深刻分析了我国上市公司盈余管理存在的特殊制度背景。

At the time of the bond offering, Mandra had no earnings and was little more than a start-up timber producer.

在发行这批债券时，曼图林业财务有限公司还没有收益，它不过是一家刚刚创办的木材生产商。

Faced with the prospect of stagnating or declining earnings, the monoline managers turned to ever-riskier propositions.

出于对发展停止或收入减少的担忧，单一金融的经理们把注意力转向风险较高的债券。

Finally, it is deduced that moralization in positive earnings management research should be dropped out from theoretical level.

最后，在上述推论的基础上，提出了盈余管理实证研究应该从理论层面去道德化的观点。

It's acknowledged that most of the listed companies in China manage earnings to meet the requirements on rights offering. The study on this field focuses on dividing nondiscretionary accruals from discretionary accruals.

目前国内学术界普遍认为，为了获得配股权，上市公司存在盈余管理行为，这方面的研究主要集中于分离操控性应计项目。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。