衡量盈利質量-財務畢業(yè)論文外文翻譯2篇

1、本科畢業(yè)論文（設計）外文翻譯題目上市銀行盈利質量分析與評價學院商學院專業(yè)財務管理班級財務111學號學生姓名指導教師完成日期2015年01月16日Thepopularpresslistsseveralinstancesofcompaniesengaginginearningsmanagement.SensmaticElectronicswhichstampedshippingdatestimesonsoldmerchisestoppedi

2、tsclocksonthelastdayofaquarteruntilcustomershipmentsreacheditssalesgoal.CertainbusinessunitsofCendantCpationinflatedrevenuesnearly$500millionjustpritoamergersubsequentlyCendantrestatedrevenuesagreedwiththeSECtochangereve

3、nuerecognitionpractices.AOLrestatedearningsf$385millioninimproperlydeferredmarketingexpenses.In1994theWallStreetJournaldetailedthemanywaysinwhichGeneralElectricsmoothedearningsincludingthecarefultimingofcapitalgainstheus

4、eofrestructuringgesreservesinresponsetothearticleGeneralElectricreptedlyreceivedcallsfromothercpationsquestioningwhysuchcommonpracticeswere“frontpage”news.Earningmanagementoccurswhenmanagersusejudgmentinfinancialreptingi

5、nstructuringtransactionstoalterfinancialreptstoeithermisleadsomestakeholdersabouttheunderlyingeconomicperfmanceofthecompanytoinfluencecontractualoutcomesthatdependonreptedaccountingnumbers(HealyWhalen1999).MagrathWeld(20

6、02)indicatethatabusiveearningsmanagementfraudulentpracticesbeginsbyengaginginearningsmanagementschemesdesignedprimarilyto“smooth”earningstomeetinternallyexternallyimposedearningsfecastsanalysts’expectations.Evenifearning

7、smanagementdoesnotexplicitlyviolateaccountingrulesitisanethicallyquestionablepractice.Anganizationthatmanagesitsearningssendsamessagetoitsemployeesthatbendingthetruthisanacceptablepractice.Executiveswhopartakeofthispract

8、iceriskcreatinganethicalclimateinwhichotherquestionableactivitiesmayoccur.Amanagerwhoasksthesalesstafftohelpsalesonedayffeitsthemalauthitytocriticizequestionablesalestacticsanotherday.Earningsmanagementcanalsobecomeavery