应计利润 meaning in English
accrued profits
Examples
- Demonstration analysis is exerted to our listed companies characters , and the results showed our listed companies managed earnings through accruals
然后对我国上市公司盈余管理的特征行为进行了实证分析，分析表明我国上市公司主要是运用应计利润项目来进行盈余管理的。 - These measures include random walk model , industry model , mean - reverting model , jones and modified - jones models , k - s model , margin model and so on
应计利润模型主要包括随机游走预期模型、行业模型、平均数回复模型、琼斯及其扩展模型、 k - s模型、边际模型和营运资金模型等。 - Our results indicate that entrepreneurs may seek to increase total accruals , temporarily deceiving regulatory bodies by opportunistically manipulating earnings through accruals management surrounding the allotment
实证结果表明，上市公司在配股前一年、当年和配股后第一年，确实调高了应计利润。 - How to derive discretionary accruals from earnings is the key in detecting earnings management . it is not possible to observe earnings management directly . therefore , prior research has used a number of accounting accrual measures to detect earnings management
公司对外报告净利润由现金流量和应计利润两个部分组成，应计利润可进一步拆分为操控性应计利润和非操控性应计利润。 - In the sample of auditor change firms in 2001 and 2002 , we find the discretionary accruals are significant decreasing during the last year with predecessor auditor and generally significant increasing during the first year with successor
本文以2001年和2002年发生审计师变更的上市公司为研究样本，发现在审计师变更的前一年，变更公司的可操纵应计利润显著降低，而在变更当年，可操纵应计利润却显著提高。