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Empirical results show that time lag is significant negatively associated with the magnitude of discretionary accruals and long-term investment.
中文意思:
此外,裁决性应计项目程度越高或公司转投资比例越高者,会导致公司延迟申报其财务报告。


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Empirical process modeling involves constructing a process model strictly from experimentally obtained input/output data, with no recourse to any laws concerning the fundamental nature and properties of the system. 经验过程模型只考虑严格按照实验数据进行建模,并不考虑任何与系统的基本特性相关的法则。
Empirical research in engineering design indicates procedural characteristics which improve solution quality: opportunistic strategy; combination of thinking by head with thinking by hand (sketching); question-based reflection of own results. 摘要对工程设计的实证研究指出了提高解决方案质量的步骤特征:机会策略;用脑思考和用手思考(画草图)相结合;对自己的成果进行提问式反思。
Empirical researches in which sense of humor were related to cognition, personality and creativity are introduced to provide theoretical basis for promoting development of sense of humor and fostering children's creativity. 对幽默感与人格、认知和创造性之间的关系的研究进行述评,以期为促进儿童幽默感的发展以及创造性的培养提供理论依据。
Empirical results based on a certainty equivalent maximization model reveal that priority rule may be more favorable in the areas where probability of water shortage is low. 反之,在雨量丰沛的地区(如东部),农、工用水人都偏好优先权制,因此实施优先权制会是一个理想的选择。
Empirical results from the 1978-2001 surveys are consistent with the model's predictions. 其次,使用1978-2001年的「人力资源调查」资料,对各个升学阶段的实证结果,与模型的预期相当一致。
Empirical results show that time lag is significant negatively associated with the magnitude of discretionary accruals and long-term investment. 此外,裁决性应计项目程度越高或公司转投资比例越高者,会导致公司延迟申报其财务报告。
Empirical studies showed that deficits of more than 5% of GDP caused trouble. 实证研究表明,赤字超过GDP份额的5%将出现问题。
Empirical study of the Chinese banking industry from the prospects of concentricity of market, economy scale and entry and exit barriers of the market revealed a slow development of newly-emerging banks and unshakable positions of the four monopolies in a 摘要通过对中国银行业市场集中度、规模经济性、进入壁垒及退出壁垒的实证分析,发现中国银行业新兴力量发展缓慢,四大寡头的垄断地位在短期之内难以动摇。
Empirical study shows that only the listed companies without their ownership transferred in recombination will obtain stable gain; otherwise the listed companies will gains the least after recombination. 研究表明,所有发生了资产重组但控制权没有发生转移的上市公司样本只有采取了其它资产重组方式的上市公司有好的超额收益且较稳定,而采取股权转让方式的上市公司获得的超额收益最小。
Empirically world historystarted in the fifteenth century. 在经验上,“世界历史”开始于十五世纪。
Empirically derived evidence in support of such a theory is , not yet yeadily available. 综观文献,发现上述因素都和产后忧郁有关,多因素学说蔚然形成。
 
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