| 释义 |
earnings management
释义
盈利管理：企业通过调整会计政策和财务报表来影响其盈利水平的行为。
例句
1·The paper analyze the relation between stock prices and earnings management by using the Ohlson and Feltham model.
本文利用费森-奥尔森模型来分析股票股价与盈利管理之间的关系。
2·At present, the study on earnings management is urgent.
当前，对盈余管理的研究具有紧迫性。
3·Liability Method; Deferred Tax Assets; Earnings Management .
债务法；递延所得税资产；盈余管理。
|