可操纵性 meaning in English
controllability
dirigibility
maneuverability
manipulative capability
manoeuverabilitysteerability
operability
yarage
Examples
- First of all , introduces the meaning of analysis of cash flows , discusses the factors that can influence the operating cash flows from manipulating the relevant items , giving corresponding adjust methods . finally , apply the cash flows analysis to structure , trend , and the ability of repaying debt , the quality of earnings . chapter six consists of four portions
并从我国现行的现金流量表构成项目着手，研究了经营活动现金流量的可操纵性，给出在对经营现金流量进行分析时应注意的事项和应做的调整，在此基础上对现金流量进行了结构分析、趋势分析、偿债能力分析和收益质量分析。 - The empirical research in em forthers the acaden1ic thoughts of accrual - basis accounting , hastens the development of generally accepted accounting principles , and enriches the research measures in empirical accounting lots of literatures on em have been reported rece11tly however , researcheres have n ' t reached the consensus in most issues in this fieid much of the controversy over the interpretation of the literature ' s tindings is due to the extensive use of aggregate accruals models that mostly origil1ated from jones mode1 given the limlted theory , we have of how accruals behave in the absence of discretion , the task of identifying and controlling for potentially correlated o111itted variables is daunting indeed an alternative to study aggregate accruals is the 111ethodology for identifying earnings management developed by burgstahler and dichev ( l997 ) based on the distribution of earnings after management however , this measure is flawed by its silence about the form and extent of earnings management my dissertation intends to bridge the traditional aggregate accruals models and the new earnings distribution method , which is the first aim of this paper there is no doubt that earnings management is more rampant in china when compared with what has been documented for the west , since china ' s accounting standards are much too incomplete to of lbr clear guida11ce on many accounting transactions
文章首先指出了研究盈余管理的三种方法各自的优点及不足，然后创造性地发展了前人的研究手段，在传统的琼斯模型及新的盈余分布方法之间找到了沟通的桥梁，并建立了一个崭新的模型：琼斯?阈值模型。通过对美国18 ， 160家上市公司在1980 - 1999的20年间的40余万观测样本的实证研究表明，美国上市公司与我国上市公司一样也存在着以获取正盈余及维持近期业绩为目的的盈余管理；公司经理人员使用可操纵性应计利润为其管理盈余的手段；经理人员因追求正盈余或试图维持近期业绩而管理盈余时体现出不同的行为方式。对美国上市公司的成功运用，证明我们的新模型在判断盈余管理存在与否、手段如何、动机怎样等方面均比目前正在学术界流行的盈余分布法具有更强的检测能力。