预期会计 meaning in Chinese
forward accounting
Examples
- Every july and august when the semiannual reports are issued , facing the reports numberless as the sand , one question is asked : is the information disclosed in the semiannual report useful ? this dissertation attempts to answer this question empirically using the “ event study ” method . this article divides into five parts
本文在中期财务报告理论和有效资本市场理论的基础之上,运用事件研究的方法,以“异常报酬率”和“未预期会计收益”为主要分析手段,以简洁的数学工具,对中期财务报告的信息含量进行了实证分析。