An Empirical Research on the Auditor s Opinion Towards Accounting Errors;
基于重大会计差错审计意见的实证研究
Using the data of 353 listed firms that there are material accounting errors during 2004 to 2005 in their financial statements and one-period models of Wilson(2005),this paper examines the information content of earnings following accounting errors of prior period earnings.
文章以2004—2005年期间353家发生重大会计差错更正的A股上市公司为样本,运用Wilson(2005)的一期模型,检验了重大会计差错更正披露前后的季度盈余信息含量。
An Empirical Research on the Auditor s Opinion Towards Accounting Errors;
基于重大会计差错审计意见的实证研究
The Information Content of Earnings Following Temporary Disclosure of Material Accounting Errors
重大会计差错临时披露的盈余信息含量分析
Contrast analysis on accounting process of between accounting policy change and major accounting mistake;
会计政策变更与重大会计差错会计处理对比分析
Shallow Analyze Accounting Treatment for Income Taxes in the Course of the Corrections of Significant Accounting Errors;
试论重大会计差错更正中有关所得税的会计处理
In the paper, detailed discuss the contact and difference between two special kinds of accounting business from their process method, which are accounting policy change and major accounting mistake.
详细论述了会计政策变更和重大会计差错两种特殊会计业务在处理方法上的相同点及区别。
Comparison of the Alteration of the Accounting Policies and the Correction of the Accounting Errors;
会计政策变更和会计差错更正的比较
Risk of Material Misstatement Concerned by CPA:Management Fraud;
注册会计师应关注的重大错报风险:管理舞弊
Reinterpretation of Gogol s The Government Inspector;
“感情引导我们陷于错误”——重释《钦差大臣》
The Viewpoint on the Adjustment of Accounting Mistakes in Mid-term Financial Report
中期财务报告中会计差错处理之我见
This is one of the most critical components of computers, and errors here have significant consequences.
作为计算机中最重要的组成之一,文件系统一旦出了差错,后果将会很严重。
Rectificative Method for Policy Alteration,Post-balance sheet Events Or Accoutting Error;
处理会计政策变更、日后事项与会计差错的方法
Similarities and Differences between Accounting Policy Change, Accounting Estimate Change and Accounting Error Correction;
简析会计政策变更、会计估计变更和会计差错更正的异同
The Study on the Motivation of Accounting Errors of Listed Companies in China;
中国上市公司会计差错的发生动因研究
The Analysis on the Market Conductibility of Corrections of Accounting Errors;
上市公司会计差错更正的市场传导效应研究
Discussion on Correcting Accounting Error and Balance Management of Listed Companies;
上市公司会计差错更正与盈余管理问题探析
On the Accounting Disposal and Report Form Adjustment of Accountant s Error Correction;
浅析会计差错更正的账务处理及报表调整
Incidence of Adjusting Accounting Errors of the Listed Companies
我国上市公司会计差错更正动因的实证分析
An inch is as good as an ell.
[谚]差一寸和差一尺一样;小错大错都是错。
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