The Earnings Manipulation and the Corporate Financing Tools-Evidence from the Listed Companies in China;
我国上市公司的盈余操纵行为已对证券市场的信誉形成强烈冲击。
According to earnings sources, earnings manipulation consists of revenues manipulation, costs and expenses manipulation, gains manipulation and losses manipulation.
从利润来源看，有收入操纵、成本和费用操纵、利得操纵、损失操纵。
The only explanation is that tailor-made derivatives can facilitate tax avoidance and manipulation of earnings.
唯一的解释是，定制衍生品可以方便避税以及操纵利润。
Not entirely to the market conditions at this stage enterprises to adopt the fair value measurement of earnings management has left a space, a listed company may use fair value to profit manipulation.
不完全市场条件给现阶段企业采用公允价值计量留下了盈余管理空间，上市公司可能利用公允价值计量进行操纵利润。
We capture the market price manipulation at the time of volatility by the model, reveal their trading strategies; and the most important is to give makers trading conditions to manipulate earnings.
通过该模型捕捉到了庄家操纵时的市场价格波动情况，揭示了其交易策略，最为关键的是给出了庄家交易操纵获利的条件。
We capture the market price manipulation at the time of volatility by the model, reveal their trading strategies; and the most important is to give makers trading conditions to manipulate earnings.
通过该模型捕捉到了庄家操纵时的市场价格波动情况，揭示了其交易策略，最为关键的是给出了庄家交易操纵获利的条件。
应用推荐