盈利质量 meaning in English
quality of earnings
Examples
- Finally , the ability of earning the profit by the listed company is not enough , together with the short endurance of the ability , which result hi a low profit rate in turn
其次，公司股权结构的缺陷，最后上市公司的盈利能力不足，而且盈利质量和盈利持久性较差致使股利回报率不高。 - According to the related statistics through analysis of fcf and cash flow solvency margin , we find out that general profitability of the a - share listed companies is still very thin and meager , far from getting investors satisfied
相关的统计分析显示：无论是从现金盈利质量还是从现金偿债能力的角度观察，现阶段我国上市公司的整体盈利能力还无法令投资者满意。 - By means of structure analysis . ratio analysis , comparison analysis and tendency analysis . it makes analysis and evaluation on the company " s financial position and operational performance from seven aspects , which are assets structure , short - term debt paying ability , operation capacity , profitability and profit quality , long - term debt paying ability , analysis on cash flows , and " the du pont system " analysis
采用结构分析、比率分析、比较分析和趋势分析的方法，分资产结构、短期偿债能力、营运能力、盈利能力和盈利质量，长期偿债能力、现金流量分析、杜邦分析等七个方面对该公司的财务状况和经营业绩作出了分析和评价。 - This paper is trying to answer it . first of all , this paper analyses the system that promotes unfair related transaction and variance of regulatory regime , and explores relations of related transaction and earning management of loss companies . second , it uses the method that is different from literature in mainland china , adds the related transaction factor to consider the earning management of loss companies , and draws the conclusions through empirical method
其次，本文采用不同于国内文献的研究方法，引入关联交易因素考虑亏损公司盈余管理，通过经验研究方法分别对关联交易程度等级与资产收益率关系、亏损时间、关联交易程度与盈余管理三者关系、影响关联交易因素及审计意见与盈利质量关系等关联交易盈余管理方面进行实证研究，并得出以下主要结论： 1