proprietary equity
- proprietary equity的基本解释
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业主权, 业主权益
- 相似词
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This paper chooses residual income model to measure the cost of equity capital, and construct some index to represent the total disclosure quality and earnings disclosure quality of Chinese listed companies. Our analysis shows that for the whole sample of listed companies which conduct seasoned equity offerings in the stock market, controlling 6, company scale, B/M, leverage and asset turnover, there is positive relationship between the total disclosure quality and marginal cost equity capital; there is negative relationship between the earnings radical and marginal cost equity capita; there is no remarkable relationship between the earnings smoothness and marginal cost equity capital.
本文采用剩余收益模型计算公司的股权融资成本,分别以披露总体质量和盈余披露质量作为反映我国上市公司信息披露质量的指标,研究发现在控制β系数、公司规模、账面价值比、盈利水平等因素的条件下,总体来看,信息披露总体质量越高的样本公司的边际股权融资成本越高;盈余激进度与边际股权融资成本负相关;而盈余平滑度与边际股权融资成本的关系并不显著。
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Because our country executes is tax will be separated model, thus determine the tax on taxable profit in the confirmation and accounting, between many differences, must have permanent differences also has difference, the timing of the long-term equity investment difference compared to the equity method to control, because when the accounting of a long-term equity investment measured by employing the equity method under the condition of a long-term equity investment obtained from the disposal to every link existing accounting and tax laws are not consistent.
由于我国实行的是税会分离模式,因此税法上在确定应纳税所得额和会计在确认利润的时候,二者之间必然有很多的差异,既有永久性的差异也有时间性的差异,长期股权投资权益法导致的差异比较难以把握,因为当会计对长期股权投资采用权益法核算的情况下从取得长期股权投资到最后的处置每一个环节都存在会计处理和税法规定不相一致的地方。
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The cause of a serious of problems on rural is the rural collective proprietary right of land dosen't match the reality, and the deep cause of collective proprietary right of land fictitiousness is the basical contradictory of collective proprietary right of land-both peasant personal are land ower and are not land ower, that is to say, collective "subject" is fictitious.
农村出现一系列问题的根源在于农村集体土地所有权名不副实,而集体土地所有权虚拟的深层根源是集体土地所有权的基本矛盾―农民个人既是土地所有者又是非土地所有者,即集体"主体"虚拟。
- 更多网络解释 与proprietary equity相关的网络解释 [注:此内容来源于网络,仅供参考]
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equity capital turnover:产权资本周转率 equity capital turnover 产权资本周转率
1446 1 equity capital 产权资本 equity capital 产权资本 | 1448 1 equity capital turnover 产权资本周转率 equity capital turnover 产权资本周转率 | 1449 1 equity dilution 产权削弱 equity dilution 产权削...
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产权证券 equity security 产权证券:equity security
1451 1 equity method 产权法 equity method 产权法 | 1452 1 equity security 产权证券 equity security 产权证券 | 1453 1 equity transaction 产权业务 equity transaction 产权业务
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proprietary articles:专利品
proprietary 专有的 | proprietary articles 专利品 | proprietary classes 有产阶级