查询词典 accounting evidence

Nondiscretionary accruals are on average priced by equity market while not discretionary accruals. We do not find evidence that Chinese investors are functionally fixated on earnings, and instead value-relevance of accounting numbers is mainly reflected on operating cash flows.

非操控性应计被股票市场定价了，而操控性应计并没有被股票市场定价；没有发现股票市场上存在净利润的&功能锁定&现象；会计数字的价值相关性主要体现在经营活动现金流量上。

This paper reviews both the previous debates surrounding the adoption of accrual accounting and reporting in the public sector, argues for a reframed approach to debates about the impact of this type of reform, and reports evidence that far from having an exclusively positive impact on

本文回顾了过去的辩论围绕着通过权责发生制会计和报告在公共部门，主张重新框办法辩论的影响，这种类型的改革，报告的证据表明，远远没有完全积极的影响质量财政决策中的公共部门方面，通过权责发生制会计和财务报告事实上可能破坏质量的某些关键的决定，包括有关外包和竞争性招标。

We also find that firms applying IAS generally evidence an improvement in accounting quality between the pre- and post-adoption periods.

我们还发现，企业普遍采用国际会计标准的证据提高会计质量之间的会前和会后通过时间。

Since historical times,England ,where the early inhabitants were Celts, has been conquered three times .

从有历史以来，英国，在此地早期居住的是凯尔特人，已经被征服了三次。

Bluetooth OBEX File Transfer Enables the sending and receiving of files on your phone via Bluetooth.

蓝牙OBEX文件移动允许经过蓝牙传送和接受文件。。。。