earnings conservatism

常見例句

Accounting Earnings Conservatism NewAccounting Standards Profit-making Listed Company Loss-making Listed Company;
盈余穩(wěn)健性；新會(huì)計(jì)準(zhǔn)則；上市公司；
Earnings conservatism is an important convention in financial accounting and is one of the basic principles in traditional accounting.
穩(wěn)健主義是財(cái)務(wù)會(huì)計(jì)中一項(xiàng)重要的慣例，是傳統(tǒng)會(huì)計(jì)中的一項(xiàng)基本原則。
Results indicate that firms with a higher convergence of control power by parent company more likely have the low earnings conservatism.
實(shí)證結(jié)果表明，大股東對(duì)上市公司的控制權(quán)越強(qiáng)，公司會(huì)計(jì)盈余的穩(wěn)健性就越差。