The accruals model calculates earnings management by discretionary accruals;The specific accruals model makes sure whether or not earnings management by analyzing specific means of earnings management and the earnings and accruals distribution model makes sure whether or not earnings management by distributing disciplinarian of earnings or accruals.
目前存在三类盈余管理计量模型：(1)总应计利润模型；(2)具体应计利润模型；(3)盈余及应计利润分布模型。
This paper discusses the methods and models commonly used in the foreign studies about earn-ings management,and assess the tradeoffs associated with three research designs: those based on separate accruals,those based on specific accruals and those based on the distribution of earnings after man-agement.
总结了国外盈余管理检验方法和模型,分别对应计利润分离模型、特定应计利润模型和盈余频率分布模型的具体应用进行了分析,并对其优点和不足之处进行了评价。
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。
The results indicate that entrepreneurs may seek to increase total accruals and temporarily deceive the .
实证结果表明 ,上市公司在配股前一年、当年和配股后第一年 ,确实调高了应计利润 ,而在配股后第二年 ,则调低了应计利润。
In the sample of auditor change firms in 2001 and 2002,we find the discretionary accruals are significant decreasing during the last year with predecessor auditor and generally significant increasing during the first year with successor.
本文以2001年和2002年发生审计师变更的上市公司为研究样本,发现在审计师变更的前一年,变更公司的可操纵应计利润显著降低,而在变更当年,可操纵应计利润却显著提高。
Thus, an examination of changes in discretionary accruals around the hiring of a new CFO lends empirical evidence to the ability of the inpidual CFOs to significantly effect their firms\'reported financial statements.
由于国内外大量研究高管人员更换的文献一般集中于CEO(首席执行官)更换与业绩相关性的检验,以及CEO更换影响因素的探讨,对CFO更换的研究较少,因此本文通过研究CFO更换对可操纵应计利润的影响,为我国高层管理人员中CFO更换对财务报表成果的影响提供经验证据。
The evidence shows that the discretionary accruals is strongly related to the leverage short change of company,that is to argue,the company with the higher level of earnings management is the higher total debt financing.
可操纵应计利润与公司杠杆率短期变动显著正相关,表明盈余管理水平较高的公司其总债权融资比例也较高。
It is found that reformed firms and non-reformed firms have significant differences in earnings management: companies which implement share split reform perform negative discretional accruals in the quarter before the reform,and positive discretional accruals in the quarter after the reform.
研究结果表明:股权分置改革方案出台的前一季度,股改公司的操控性应计利润显著为负;股改完成的后一季度,股改公司的操控性应计利润显著为正;股改后几批的公司比前几批的公司有更显著的操控性应计利润。
The result shows that the listed companies audited by “Top 4” have lower discretional accruals and more significant relationship with stock return and future profitability.
与国内会计师事务所相比,"四大"中国合作所审计的公司的操控性应计利润较低,并与股票回报率、未来收益之间的关系更为显著。
An Empirical Analysis on Audit Quality and Discretionary Accruals;
审计质量与可控应计利润的实证研究
An Empirical Comparison Between the Audit Qualities of Discretional Accruals;
操控性应计利润审计质量的实证比较
Audit Quality and the Pricing of Discretionary Accruals;
审计质量和操控性应计利润定价的关系
Concern on Applicability of the Accrual Method in China;
对应计利润分离法在中国适用性的反思
A positive study of the relationship between political costs and accrued profits regulation in China s accountancy;
政治成本与应计利润调整关系的实证研究
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
Auditor Size and Audit Quality--An Empirical Investigation from the Perspective of Pricing of Discretionary Accruals;
审计师规模与审计质量——基于可操控应计利润市场定价的实证考察
An Empirical Study of the Impact of Accrued Profits and Cash Flow on Dividend Policy;
应计利润和现金流量对股利决策影响的实证研究
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
An Empirical Study on the Relationship between Accruals and Modified Auditing Opinion;
应计利润和非标准无保留审计意见的相关性实证研究
estimated additional assessable profit
估计的补加应评税利润
accumulated profit [accounting]
累计利润 [会计]
The Differences between Accounting Profits and Taxable Incomes
会计利润与应纳税所得额的差异分析
the aggregate sum, amount, profit, etc
总计、 总量、 总利润.
The joint venture company shall distribute its profits once a year. The profit distribution plan and the amount of profit distributed to each party shall be published within the first three months following each fiscal year.
合营公司每年分配利润一次。每个会计年度后三个月内公布利润分配方案及各方应分的利润额。
On Challenge about Economic profit to Traditional Accountant Profit;
略论经济利润对传统会计利润的挑战
The Empirical Research on the Book-tax Differences and Its Influential Factors;
会计利润与应税所得差异影响因素的实证分析
A Study on Book-Tax Difference and Its Influencing Factors;
会计利润与应税所得的差异及其影响因素研究