earnings conservatism
基本解釋
- [經(jīng)濟(jì)學(xué)]盈餘穩(wěn)健性
英漢例句
- Accounting Earnings Conservatism NewAccounting Standards Profit-making Listed Company Loss-making Listed Company;
盈餘穩(wěn)健性; 新會計準(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)健主義是財務(wù)會計中一項重要的慣例,是傳統(tǒng)會計中的一項基本原則。 - Results indicate that firms with a higher convergence of control power by parent company more likely have the low earnings conservatism.
實証結(jié)果表明,大股東對上市公司的控制權(quán)越強,公司會計盈餘的穩(wěn)健性就越差。
雙語例句
專業(yè)釋義
- 盈餘穩(wěn)健性
What the thesis works on is to find out how the special regulations background of listed firms affects earnings conservatism.
本文探討的主要內(nèi)容,正是上市公司監(jiān)琯環(huán)境的縯進(jìn)如何對會計盈餘穩(wěn)健性産生影響。