| 释义 |
restatements 英riːs'teɪtmənts美riːs'teɪtmənts COCA⁸⁵⁷⁹⁶BNC¹⁰⁴⁵⁸⁴⁺⁶
基本英英例句
补充更正公告¹⁰⁰原型restatement的复数
名词 restatement:
a revised statement The term“ financial restatements” refers to the behavior that listed companies restate their previously published financial reports when they discover and correct errors of prior periods.
财务重述是指上市公司在发现并纠正前期财务报告的差错时，重新表述以前公布的财务报告的行为。 fabiao
Annual financial reports of Chinese listed companies also have many accounting errors, about10% of the company each year have financial restatements.
我国上市公司年度财务报告也屡现财务重述，每年大约有10%的公司发生了财务重述。 fabiao
Chapter six serves as a conclusion including the restatements of the main contents of the paper, limitations of the present study and recommendations for future study.
第六章，在描述本研究的概要的基础上，提出了本次研究的不足以及未来的研究方向。 fabiao
Finally, the paper proposes some practical policy suggestion established in the China backgrounds, to govern and specific the behavior of publishing the restatements.
为进一步强化对财务重述报告的治理，规范财务重述报告公布行为提供切实可行的建议。 boshuo
Financial restatements will compromise the organizational legitimacy, enhance the company's audit risk.
财务重述会使公司的组织合法性损失，也会提高公司的审计风险。 fabiao
Furthermore, the companies select the time to publish the restatements according to the news combination of restatements and annual reports.
我国上市公司还存在利用消息组合来选择时间点披露财务重述报告。 boshuo
However, in recent years, there are more and more financial restatements, in a way of supplement or amendment, emerged in Chinese security market.
然而近年来，我国证券市场上以补充更正公告形式出现的财务重述现象层出不穷，引起了国内学者的高度关注。 fabiao
Indeed, the current Third Restatements of Torts has had to create no less than five variant“track” systems to accommodate diversity in a legal system which only a few years ago was almost uniform.
事实上，目前美国的《侵权法第三次重述》为了调和不同的几年前还基本上是相同的的法律制度，不得不创造了五种以上的不同“方案”。 jurachina
It not only helps prevent the occurrence of financial restatements, but also helps us understand and play the role of external corporate governance of audit.
我们相信，本文的结论不仅有利于防范财务重述的发生，还有利于更好的理解和发挥审计师的外部公司治理角色。 www.361xs.com
Summaries that are mere restatements of the contest problem, or are a cut- and- paste boilerplate from the Introduction are generally considered to be weak.
那些简单重复比赛题目和复制粘贴引言中的样板文件的摘要一般将被认为是没有竞争力的。 www.freepdf.com.cn
Theory analysis, about effects caused by financial restatements of listed company.
第二部分是我国上市公司财务重述市场反应的理论分析。 fabiao
Therefore, we should pay more attention to earning restatements, and strengthen regulation and supervision of information disclosure of listed companies.
因此，对盈余重述行为应重点关注，加强对上市公司信息披露行为的规范和监管。 airiti.com
Unfortunately, the Illinois marketplace continues to be plagued by conflict- of- interest problems that lead to inaccurate audits, an upsurge in earnings restatements, and a loss of investor confidence.
不幸地，伊利诺州市场继续被导致错误的稽核的利害冲突问题折磨，在所得再声明 ，和一个投资者信心的损失中的涌起。 iask.sina.com.cn
We use the sample of Chinese listed companies to examine the governance reasons for financial restatements and the moderating effect of investor relations management.
本文以沪深两地上市公司为样本实证检验了引发财务重述的治理诱因以及投资者关系管理的调节效应。 dictall |