常見例句雙語例句Accounting Earnings Conservatism NewAccounting Standards Profit-making Listed Company Loss-making Listed Company;盈餘穩(wěn)健性; 新會計準(zhǔn)則; 上市公司;Earnings conservatism is an important convention in financial accounting and is one of the basic principles in traditional accounting.穩(wěn)健主義是財務(wù)會計中一項重要的慣例,是傳統(tǒng)會計中的一項基本原則。Results indicate that firms with a higher convergence of control power by parent company more likely have the low earnings conservatism.實証結(jié)果表明,大股東對上市公司的控制權(quán)越強,公司會計盈餘的穩(wěn)健性就越差。 返回 earnings conservatism