| 1. | Accounting earnings quality is a focus which current accounting theorists and industrialists pay attention together
会计盈余质量问题是当前会计理论界与实务界共同关注的焦点。 |
| 2. | How to analyzes and evaluate company earnings quality is not only a significant academic subject , but a widespread practical significance
如何分析和评价公司盈余质量不仅是一项重大的学术性主题,而且具有广泛的实务意义。 |
| 3. | Besides the company earnings quality appraisal research , we also may conduct the research from the influence earnings quality factor
在除了对上市公司盈余质量的评价进行研究外,我们还可以从影响盈余质量的因素来进行研究。 |
| 4. | On january 2002 , the american accounting association built up a item as “ earnings quality ” , and then proceeded with further study on every aspect of earnings quality
2002年1月,美国会计学会( aaa )专门设立“盈余质量”项目,对盈余质量的各个方面进行深入的研究。 |
| 5. | Presently , the following two proxies are generally considered as the earnings quality proxies : ( 1 ) the residuals from dd model regression , ( 2 ) the residuals from jones model regression
利用dd模型和琼斯模型回归计算出的残差,被广泛地用作应计质量指标(也就是盈余质量指标) 。 |
| 6. | So correct evaluation on earnings quality is not only a useful method that investors use to protect themselves , but also a way to supervise the listed companies
在这种情况下,正确评价盈余质量不仅成为投资者保护自己的一个手段,而且反过来还是监督上市公司行为、规范我国证券市场的一个途径。 |
| 7. | In view of these questions , our country scholars also already started to the company earnings quality appraisal research , mainly concentrated in earnings quality appraisal target system and in assessment method
针对这些问题,我国学者也开始了对公司盈余质量评价的研究,主要是集中在对盈余质量评价指标体系的构建与评价方法等方面。 |
| 8. | It has been proved that the main factors that influence the earnings quality include : the selection and change of accounting policy , the enterprise ' s policy of discretionary expenditure , and the reconciliation of earnings and cash flows
其中，收益质量主要影响因素有会计政策的选用和变更、酌量性费用政策、收益的现金流量匹配程度等。 |
| 9. | The existing recognized accounting principle and the accounting convention leave the space for earnings management in the certain degree for the company manager , this would have the negative influence on the earnings quality
现有的公认会计原则和会计惯例在一定程度上为公司留下了许多进行盈余管理的空间,对盈余质量常常会产生不利的影响。 |
| 10. | At the same time our country stock market passed through more than 10 years development , played a vital role in the resources disposition , but the earnings quality of partially company on the market seemed to have problem
与此同时我国证券市场经过十多年的发展,在资源配置方面起到了重要的作用,但是部分上市公司盈余质量方面还是存在问题。 |
