earnings conservatism
基本解释
- [經濟學]盈餘穩健性
英汉例句
- Accounting Earnings Conservatism NewAccounting Standards Profit-making Listed Company Loss-making Listed Company;
盈餘穩健性; 新會計準則; 上市公司; - Earnings conservatism is an important convention in financial accounting and is one of the basic principles in traditional accounting.
穩健主義是財務會計中一項重要的慣例,是傳統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.
實証結果表明,大股東對上市公司的控制權越強,公司會計盈餘的穩健性就越差。
雙語例句
专业释义
- 盈餘穩健性
What the thesis works on is to find out how the special regulations background of listed firms affects earnings conservatism.
本文探討的主要內容,正是上市公司監琯環境的縯進如何對會計盈餘穩健性産生影響。