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In the sample of auditor change firms in 2001 and 2002, we find the discretionary accruals are significant decreasing during the last year with predecessor auditor and generally significant increasing during the first year with successor. |
中文意思: 本文以2001年和2002年发生审计师变更的上市公司为研究样本,发现在审计师变更的前一年,变更公司的可操纵应计利润显著降低,而在变更当年,可操纵应计利润却显著提高。 |
以下为相关句子列表(点击查看,可以看对应的解释):
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In the same way, “Men who love wisdom should acquaint themselves with a great many particulars.
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同理,“喜爱智慧的人应该让自己熟悉很多细枝末节的小事。” |
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In the same year, OOCL took the bold and innovative step to integrate and inter-phase the business process of all OOCL offices, customers' shipments and the financial information into one system.
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于同年,东方海外大胆创新地将所有东方海外环球公司的业务、客户船运及财务资料综合于一个系统上。 |
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In the same year, agents in countries and regions such as Singapore, Malaysia, Thailand, Taiwan and Hong Kong signed agreements for cooperation and have developed very fast.
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同年,新加坡、马来西亚、泰国、台湾、香港等国家及地区总代理签约运作,发展势头迅猛。 |
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In the same year, also had reported to a higher authority to theBeijing energy conservation association the energy conservationproduct authentication, organizes the expert after the Beijing energyconservation association to recognize, has issued Beijing t
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同年,又向北京市节能协会申报了节能产品认证,经北京市节能协会组织专家认定,颁发了北京市节能产品证书,并根据研究成果申请了多项国家专利。 |
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In the same, the text points out the lack of maritime affairs administration supervisor organization doing the work and the urgent of myself perfect ,and I bring up some not mature personal humble opinion about how improvement and myself perfect the prese
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同时还指出了海事行政主管机关目前开展这项工作存在的不足,指出其自我完善的紧迫性,并就改进和完善海事行政主管机关海事调查处理现状,提出一些不成熟之个人愚见。 |
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In the sample of auditor change firms in 2001 and 2002, we find the discretionary accruals are significant decreasing during the last year with predecessor auditor and generally significant increasing during the first year with successor.
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本文以2001年和2002年发生审计师变更的上市公司为研究样本,发现在审计师变更的前一年,变更公司的可操纵应计利润显著降低,而在变更当年,可操纵应计利润却显著提高。 |
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In the savage and wild times, wars broke out frequently. The Greeks eliminated the wars by sports for the fear and adoration to the thearchy.
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人类蛮荒时代,战争频繁爆发。希腊人因对众神的敬畏与崇拜而以体育运动消解战争。 |
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In the saying, “Blood is thicker than the water,” blood refers to relatives and water means friends.
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在“血浓于水”这句谚语中,“血”指的是“亲戚”,而“水”则表“朋友”。 |
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In the scenic spot, the Naxi culture, graceful natural sights and the modern gardening were condensed into the park.
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景区内将丽江拥有的三项“世界遗产”、优秀的民族文化、优美的自然景观运用现代园林造园艺术浓缩在园中。 |
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In the schematic diagram (fig.9), gears C, E, G, and K are sliding gears.
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如图9所示,齿轮组C,E,G及K是变速齿轮组。 |
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In the school, many thechildren which reads her story from the newspaper all bullies her, andridiculed she is the monstrous fetus.
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在学校里,许多从报纸上读到她故事的孩子都欺负她,并嘲笑她为“怪胎”。 |
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