As in China s market there also has some earnings autocorrelation problsms with false estimated unexpected earnings, so the earnings momentum is coincident with USA market.
研究发现,我国市场与美国等成熟市场盈余惯性特征既存在共同点,也存在一定的差异:由于我国市场同样存在错误估计未预期盈余的自相关结构的问题,故在短窗口整体样本表现出惯性特征,未预期盈余为正的公司在较长窗口也表现出惯性特征,我国市场与成熟市场差异表现在,未预期盈余为负的公司未表现出惯性特征。
Collecting all listed companies of Shanghai stock market from 2001 to 2004 as the samples,this paper makes the positive analysis on the relationship between the unexpected earnings,audit report,the performance of the companies etc and the absolute timeliness and the relative timeliness of the annual financial reports.
以2001-2004年度所有沪市上市公司为样本,实证检验了未预期盈余、审计报告类型、公司业绩等多个因素对上市公司年报披露绝对及时性和相对及时性的影响。
With the annual announcements between 1997—2004 and the special background of China security market,we investigate the effects of audit opinions and unexpected earnings on the timeliness of annual announcements.
本文在分析我国特殊的制度背景的同时,研究了审计意见和未预期盈余对于上市公司年报公布时间的影响。
The Effects of Audit Opinions and Earnings Surprises on the Timeliness of Annual Announcements;
审计意见和未预期盈余对于上市公司年报公布时间的影响
The Effects of Audit Opinions and Unexpected Earnings on the Timeliness of Annual Announcements;
审计意见和未预期盈余对上市公司年报时间的影响
Unexpected Earnings,Audit Report,and Timeliness of Annual Financial Reports--Evidence from the Annual Financial Reports of Listed Companies of Shanghai Stock Market;
未预期盈余、审计意见与年报披露及时性——来自上海证券交易所上市公司年报的证据
unappropriated budget surplus held in suspense
暂记帐内尚未拨用的预算盈余
Empirical Study on Deviation of Long-term Earning Forecast Made by Financial Analysts
我国财务分析师远期盈余预测偏差的实证研究
retained earnings-unappropriated (or accumulated deficit)
未分配盈余(或累积亏损)
taxed on corporation's undistributed earnings
公司未分配盈余征税
We expect large profits.
我们预计会有大盈余。
Empirical Research of Earnings Persistence and Earnings Forecasting
盈余持续性对盈余预测影响的实证研究
] transfer from unallocated surplus
从未分配盈余转来的款项
realized and unrealized surpluses on marketable securities
有价证券已实现和未现盈余
Emperical Research on Earnings Management under the Earnings Forecast Motive of Listed Companies;
上市公司盈利预测中盈余管理行为的实证研究
debt overhang: The total outstanding debt or The total debt that cannot be readily covered by expected growth.
未偿债务:1．未清偿的债务余额。2．预期增长不足以抵偿的债务总额。
An even bigger surplus is forecast for 1997-98.
预计1997—1998财政年度将会有更大的盈余。
regular budget surplus account balance
经常预算盈余帐户结存（额）
A budger surplus may be used to redeem state debt.
预算盈余可用于偿还国债。
What does a firm's ending balance of Retained Earnings represent?
一家公司的期末保留盈余代表什么？
