中译英(财会方面)文章选取了4个不同行业2004年上市的IPO,通过一些财务指标的分析,对其盈余质量进行了评价,发现大部分IPO在上市之际存在盈余管理的行为,并在不同行业存在明显的差别.
中译英(财会方面)
文章选取了4个不同行业2004年上市的IPO,通过一些财务指标的分析,对其盈余质量进行了评价,发现大部分IPO在上市之际存在盈余管理的行为,并在不同行业存在明显的差别.
Article 4 different profession selection in 2004, the IPO market through some financial index analysis of the earnings quality evaluation, found in most of its IPO market management behavior in different industries, and there exist obvious differences
By selecting IPO companies which were listed in 2004 from four different industries,this article makes an analysis by using certain financial indicators and gives an evaluation on the quality of their profits.It also reveals that most IPO companies have adopted profits management at the time of their listing and apparent differences exist in profits management among varying industries.
人工翻译