| 单词 | earnings management |
| 释义 | earnings management noun[U] ACCOUNTINGukusthe use ofmethodsofrecordingfinancialinformationabout a company'sincomethat give afalseideaof the company'ssuccess, which may not beillegalbut isconsidereddishonest: Sometypesofearningsmanagementmaycomplywithaccountingrules;otherscrossthelineintoviolationsof thelaw. See also creative accounting Examplesofearnings managementearnings management Earningsmanagementinvolves 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 andearningsmanagement) 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 inearningsmanagement. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license.Earningsmanagementmay 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.Earningsmanagementhas 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 notearningsmanagement. From Wikipedia This example is from Wikipedia and may be reused under a CC BY-SA license.Earningsmanagementinvolves 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 curbingearningsmanagement. From theCambridge English Corpus Many of the prior studies have used unexpected accruals to proxy forearningsmanagement. From theCambridge English Corpus 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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