earnings conservatism

常见例句

Accounting Earnings Conservatism NewAccounting Standards Profit-making Listed Company Loss-making Listed Company;
盈餘穩健性；新會計準則；上市公司；
Earnings conservatism is an important convention in financial accounting and is one of the basic principles in traditional accounting.
穩健主義是財務會計中一項重要的慣例，是傳統會計中的一項基本原則。
Results indicate that firms with a higher convergence of control power by parent company more likely have the low earnings conservatism.
實証結果表明，大股東對上市公司的控制權越強，公司會計盈餘的穩健性就越差。