| 词汇 | earnings-management |
| 释义 | earnings management noun[ U ] ACCOUNTINGukus the use of methods of recording financial information about a company's income that give a false idea of the company's success, which may not be illegal but is considered dishonest: Some types of earnings management may comply with accounting rules; others cross the line into violations of the law. See also creative accounting Examples of earnings managementearnings management Earningsmanagement involves the manipulation of company earnings towards a pre-determined target. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. The potential exercise of this choice to improve apparent performance (see creative accounting and earningsmanagement) increases the information risk for users. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. For example, research has shown that firms with large accruals and weak governance structures are more likely to be engaging in earningsmanagement. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. Earningsmanagement may involve exploiting opportunities to make accounting decisions that change the earnings figure reported on the financial statements. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. Earningsmanagement has a negative effect on earnings quality, and may weaken the credibility of financial reporting. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. This standard was created in response to significant hedging losses involving derivatives years ago and the attempt to control and manage corporate hedging as risk management not earningsmanagement. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. Earningsmanagement involves the alteration of financial reports to mislead stakeholders about the organization's underlying performance, or to influence contractual outcomes that depend on reported accounting numbers. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license. The paper also offers suggestions on extra disclosures that might help in curbing earningsmanagement. Many of the prior studies have used unexpected accruals to proxy for earningsmanagement. These examples are from corpora and from sources on the web. Any opinions in the examples do not represent the opinion of the Cambridge Dictionary editors or of Cambridge University Press or its licensors. |
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