It cited " uncertainties in the Chinese and European market environments " for the cut, but said it intended to make up the earnings difference by cost savings. 对于下调的原因,丰田提到“中国以及欧洲市场环境的不确定性”,不过丰田表示它将通过削减成本来弥补盈利差异。
Trade generally lively when enter the arena, talent is promising achieve earnings of short-term price difference. 大凡交易热闹时进场,才有希望获得短期的差价收益。
Although internal controls under different governance structure make different influence to earnings management, the difference is not significant. 尽管不同治理结构下的内部控制对盈余管理的作用存在差异,但差异不显著。
The study found a positive correlation : Book-tax differences and earnings management. The greater the magnitude of earnings management, the difference in amount is the greater. 本文通过对以上三者的相关性的分析,研究发现:上市公司会计应税收益差异和盈余管理正相关,也就是说盈余管理幅度越大,则企业会计应税收益差异额也越大。
Firstly, this paper tells some theory, such as the mean of earnings management, and the property of earnings management, the difference of accounting avenue and economics avenue, and the function of accounting earnings. 首先本文从对盈余管理的相关理论入手,介绍了盈余管理的含义,盈余管理的特征,会计收益与经济收益理论的差异以及会计盈余的功能和作用。