accruals

Firstly , our measure of earnings quality is based on abnormal accruals .

首先，以非正常性应计利润为基础对盈余质量进行度量。

Pricing of Discretionary Accruals & Evidence from Chinese Security Market

可操纵应计的市场反应&来自中国证券市场的实证证据

International Harmonization of Accounting Standards and Earnings Quality & Empirical Analysis Based on Accruals Quality Model

会计准则的国际协调与盈余质量&基于应计质量模型的实证分析

An Empirical Study of Audit Quality Influences on Discretionary Accruals

我国上市公司审计质量对可控应计利润影响的实证研究

This dissertation is research on accruals quality of A-share listed companies in China .

本文以1992-2004年财务数据为样本，对中国A股上市公司应计质量问题进行了研究。

This article studies earnings management of accruals and earnings persistence on public companies .

本文对我国上市公司应计项目盈余管理与盈余持续性进行研究。

A Study of Accounting Conservatism : Based on the Relation between Accruals and Cash Flow

基于应计项与现金流关系的会计稳健性研究

The corporate governance structure and the operating condition have grate influence on accruals quality .

公司管理层操纵盈余管理的动机和程度都将对应计利润质量产生影响。

Interest will get accruals if you keep your money in a savings account .

推销员当时正在拜访一个主要客户。

Profit is consisted of two parts : accruals and operating cash flows .

利润有两个构成部分&应计利润和经营活动现金流量。

It finds that higher quality of corporate governance results in less accounting accruals and higher audit quality .

研究发现：公司治理系统越好，公司盈余管理的空间越小，审计质量越高。

Chinese academia mainly used aggregate accruals models and frequency distribution approach to study the issue of earnings management .

国内目前主要运用总体应计模型和频率分布方法进行盈余管理研究。

Understand how accruals affect the financial statement .

了解应计基础如何影响财务报表。

Accruals Quality and Its Influencing Factors

应计利润质量评价与影响因素研究

Colleges and universities need to implement accruals

浅议高校实行权责发生制的必要性

This paper examines how accruals affect the accounting conservatism in each firm life cycle stage .

本文探讨了企业生命周期、应计特征和会计稳健性之间的相互关系。

An Empirical Study on the Relationship between CFO Turnover and Discretionary Accruals

CFO更换与可操纵应计利润的相关性研究

This improvement was realized by the two components of earnings : accruals and cash flows .

这种提高是同时通过会计盈余的组成部分&应计项目和现金流量项目来实现的。

This is because most countries require companies to comply with the accruals basis of accounting .

这是因为大多数国家要求企业必须遵守权责发生制会计。

They use discretionary accruals items to manage earnings ;

摘帽ST公司主要通过调整主观应计利润项目达到盈余管理的目的；

The empirical results exhibit the discretionary accruals of earnings management is affected by transfer pricing .

实证结果发现盈余管理的裁决性应计数会受到转让定价之影响，表示转让定价为台湾上市公司做为盈余管理之工具之一。

Based on accrual accounting , accounting earnings consists of non-cash accruals and operating cash flow .

在应计制下，会计盈余由非付现的应计和付现的经营活动现金流两部分组成。

An Empirical Study on the Relationship between Accruals and Modified Auditing Opinion ; estimated additional assessable profit

应计利润和非标准无保留审计意见的相关性实证研究

The forward-looking modified Jones model is used in figuring out the discretionary accruals .

在实证过程中，采用了前瞻性修正的琼斯模型来估计操纵性应计部分。

The difference of earnings management range is not significant with abnormal and extraordinary items and discretionary accruals .

发生常规变动的上市公司与发生非常规变动的上市公司，在通过线下项目和操纵性应计利润进行的盈余管理幅度上并没有太大的差别。

The persistence of earnings from cash flow is greater than that of earnings from accruals .

现金流量所产生的会计盈余的持久性要大于会计应计量所产生的会计盈余的持久性。

The company accruals have the impact on the possibility of being issued modified auditing opinion about its financial reports .

公司应计利润对其财务报告被出具非标准无保留审计意见的可能性具有影响。

Discretionary accruals are very important accounting earnings data , which can reflect information of the stock market and company 's potential economic worth .

可控应计利润是非常重要的会计盈余数据，能够反应证券市场的信息和公司潜在的经济价值。

Prepare the accruals journal at month end for regular suppliers and delivery dockets not paid .

月末计提应付定期供应商的未付款项。

And then a result is found that there is a significant cubic relationship between managerial ownership and discretionary accruals .

结果发现，高管持股比例与操控性应计利润之间存在着显著三次非线性关系，且显示出区间效应。