浅谈经济利润与会计利润

会计利润是企业经营状况的指标,表现事后利润,会计利润会因为客观和主观原因经常不能真实反映公司的盈利状况,经济利润则是业绩衡量的价值标准,属于事前预测,通过对会计利润进行调整,可以得出经济利润,揭示利润产生轨迹。会计利润只考虑了经营成本,未考虑资金成本,经济利润则包括全部成本,使得经济利润在更新经营管理理念、相关性、真实性、有用性上优于会计利润。经济利润所提供的信息更具真实性。     

浅谈经济利润与会计利润

会计利润是企业经营状况的指标,表现事后利润,会计利润会因为客观和主观原因经常不能真实反映公司的盈利状况,经济利润则是业绩衡量的价值标准,属于事前预测,通过对会计利润进行调整,可以得出经济利润,揭示利润产生轨迹.会计利润只考虑了经营成本,未考虑资金成本,经济利润则包括全部成本,使得经济利润在更新经营管理理念、相关性、真实性、有用性上优于会计利润.经济利润所提供的信息更具真实性.     

介绍几种衡量上市公司盈余持续性的指标

会计盈余是上市公司经营成果的总结,从持续经营的角度来看,通过会计盈余可以预测公司未来业绩,为投资者评价公司未来现金流量提供基本信息。因此,会计盈余的持续性成为衡量盈余质量高低的关键指标之一。一、主营业务利润比重(主营业务/利润总额)主营业务利润比重是评价企业盈利     

会计利润预测与现金利润预测的对比研究

会计利润以权责发生制为基础考察企业经营成果，使得在对公司未来盈利和现金的预测时，会计利润的数据经常被操纵和修饰。利用现金利润进行预测，并通过会计利润和现金利润的对比分析，预测效果将会更好     

上市公司会计舞弊手段剖析

管理层虚增利润舞弊历来是公众投资者、注册会计师以及政府监管等各方面关注的焦点。文章通过对部分案例的分析,提出了“利润舞弊——资产泡沫——掩盖释放”的上市公司会计舞弊链条,并分别对利润舞弊及其掩盖、释放手段进行了剖析。     

上市公司会计舞弊手段剖析

管理层虚增利润舞弊历来是公众投资者、注册会计师以及政府监管等各方面关注的焦点。文章通过对部分案例的分析，提出了“利润舞弊——资产泡沫——掩盖释放”的上市公司会计舞弊链条，并分别对利润舞弊及其掩盖、释放手段进行了剖析。     

EVA调整事项、EVA报表编制与分析

本文基于对EVA的理解,主要阐述以下两个观点:EVA是经济学的绩效观,是委托经营模式下基于经营者的经济利润,而传统的会计利润是会计学的绩效观,是自主经营模式下反映所有者权益的会计利润;EVA常用的非会计方法难以提供严谨、连续、丰富的EVA相关信息,而用会计方法(分录、报表、软件)能把会计利润规范、连续、快捷地转化成经济利润,为EVA分析创造了条件。     

公允利润真的公允吗？

公司的会计利润一方面决定于公司当年度的全部业务活动：会计方法不变时，公司的买卖越兴隆，利润水平就越高；另一方面，也决定于公司所选择的会计方法：公司的业务活动不变时，以折旧为例，折旧年限越长，年折旧费用越低，会计利润也就越高。     

浅谈会计职业道德缺失的原因与对策

一、会计职业道德缺失的原因分析 1．利益驱使是会计职业道德缺失的本质原因。在政企不分、产权不明晰的情况下，资产所有者缺位，企业经营者由政府组织任命。企业领导的业绩通常是与利润等考核指标挂钩，如何在年底向上级主管部门及单位员工交出一份满意的答卷，往往使企业领导费尽脑力。在这种利益的驱使下，一些企业人为对有关财务进行技术处理，通过在会计原则、会计处理方法、会计科目使用以及在会计要素的确认、记录上，弄虚作假，掩盖事实，从而达到粉饰经营业绩的目的。     

盈余管理度量方法的争议与思考

（--）盈余管理度量方法的争议1．总体应计利润法总体应计利润法是盈余管理实证研究中最常用的方法。其核心思想是：企业报告的收益由经营现金流量和应计利润两部分组成,其中,经营现金流量与会计方法的选择关系不大,盈余管理的成本较高,因此企业一般不予考虑。而应计利润则容易通过变化会计方法或微调业务时间来进行操控。但应计利润中只有部分利润是可操控的。     

我国上市公司盈余管理的成因、手段及识别

上市公司通过盈余管理掩盖企业亏损,粉饰会计报告,造成会计信息失真,阻碍了证券市场的健康发展。本文通过对我国上市公司盈余管理的成因,手段分析,提出了识别盈余管理的方法。     

An anatomy of male labour market earnings inequality in Serbia, 1996–2003

This study uses a regression-based framework to identify the key factors that determine the level and changes in main job earnings inequality for men. A number of different inequality measures are used in our work. The analysis uses data for Serbia drawn from eight annual labour force surveys, which cover both the early episode of sluggish transition and a more recent concerted phase of economic reform. It thus provides some useful insights on the evolution of labour earnings inequality through an uneven transitional process and identifies factors likely to retain an influence on earnings inequality as the market reform processes take greater hold.     

Predictions of annual earnings using quarterly earnings,annual earnings and dividend payout ratios

This study empirically examines two issues related to forecasting annual accounting earnings. The first issue studied is the improvement in forecasts of annual earnings that can be obtained by including information about dividend payout along with the past earnings series in forecasting models. The second issue deals with the comparative ability of quarterly earnings time series models and annual earnings time series models to predict annual earnings. The results of this study indicate that considerable improvement in predictive ability can be obtained by expanding the information set to include the dividend payout ratio series. The empirical analysis also indicates that time series models developed using annual earnings generate more accurate predictions of annual earnings than do models developed using quarterly earnings.     

持续经营审计意见、市场环境与盈余管理

基于审计需求的代理理论,研究差异化的市场环境作用下持续经营审计意见与盈余管理之间的关系。研究发现：持续经营审计意见导致管理层利用应计利润和真实活动进行盈余管理,非国有企业相对于国有企业更善于利用隐蔽性较高的真实活动进行盈余管理;并购事件的发生,会削弱持续经营审计意见下的盈余管理行为;当首次收到持续经营审计意见时,管理层倾向于利用应计利润的操纵进行盈余管理,随着被出具持续经营审计意见的次数增多,管理层转而利用隐蔽性较高的真实活动进行盈余管理。市场环境越透明,市场化程度越高,越能抑制持续经营审计意见下的盈余管理。     

Immigrant earnings profiles in the presence of human capital investment: Measuring cohort and macro effects

We argue that when immigrant earnings are considered in the context of post-arrival human capital investment: cohort quality should be defined in terms of the present value of the whole earnings profile; and, an appropriate definition of “macro” effects is obtained using the earnings profile of the native born cohort entering the labor market at the same time as an immigrant cohort. We illustrate this by using Canadian immigrant earnings, where there were large cross-cohort earnings declines in the 1980s, 1990s and early 2000s. We find that changes affecting all new entrants play an important role in understanding immigrant earnings. In contrast, earlier approaches imply that “macro” events explain little of immigrant earnings patterns.     

上市公司信息披露质量解释能力研究——基于收益透明度视角

本文以深市341家上市公司的数据为基础,运用回归分析的方法,研究了收益透明度指标体系对我国上市公司信息披露质量的解释能力。结果表明,收益透明度对信息披露质量有一定的解释能力,其中收益激进度和收益平滑度指标的联合解释能力优于单指标变量。通过对收益透明度指标体系进行相应调整,与原指标体系进行对比,验证了调整后的指标体系在我国有更好的适用性。     

The correlation of spouses' permanent and transitory earnings and family earnings inequality in Canada

I develop a very flexible error-component model of family earnings dynamics to examine recent Canadian trends in the variance of family earnings and its components using the ‘permanent-transitory’ analytical framework. In contrast to most studies of family earnings inequality, the main focus of this paper is on the trends in the correlation between spouses' permanent and transitory earnings. I find strong evidence of an increase in the correlation of spouses' permanent earnings before 1993 and no evidence of such an increase after 1993. However, the correlation of spouses' transitory earnings steadily increased throughout the 1990s and well into the 2000s.     

An economic analysis of the earnings of industrial accountants

This paper explores hypothesized determinants of accountants' earnings using a conventional Mincer earnings function. Findings indicate that the CPA credential, MBA degree, and years of work experience increase earnings. Also presented is a more detailed analysis of the earnings gap between accountants employed in traditional accounting positions and those in finance-related positions.     

TRADE UNIONS AND THE DISPERSION OF EARNINGS IN BRITISH ESTABLISHMENTS, 1980–90†

ABSTRACT The relationship between unions and earnings dispersion is examined using establishment-level data from the 1980, 1984 and 1990 Workplace Industrial Relations Surveys. Initially the cross-sectional relationship is examined using the 1990 data. The earnings dispersion of skilled and semiskilled workers is seen to be lower across unionized establishments than across non-union establishments; secondly, within-establishment earnings dispersion is lower in plants which recognize trade unions for collective bargaining purposes than in those that do not. All three surveys are then utilized to ascertain to what extent the decline in unionization in Britain has contributed to the rise in earnings inequality of semi-skilled workers. There was a sizeable and important widening of the gap in the dispersion of earnings across union and non-union plants between 1980 and 1990. For semi-skilled earnings, the decline in the share of plants with recognized unions can account for 11-17 percent of the rise in earnings inequality over this time period. The importance of falling union activity (as measured by union recognition) seemed to accelerate through the 1980s. Between 1980 and 1984 the relatively small falls in aggregate recognition explain less than 10 percent of the inequality increase, whereas between 1984 and 1990 about one-quarter of the increase can be accounted for by the fall in unionization. The majority of the rise in earnings inequality is, however, due to a large increase in earnings dispersion across non-union establishments.     

盈余重述与真实活动操控——以高报盈余的重述公司为例

近年来日趋频繁的盈余重述受到了投资者、学术界及监管当局的广泛关注,探究盈余重述发生的深层次动因成为提高会计信息披露质量必须要解决的问题.以高报盈余的重述公司为对象,通过分析盈余重述与真实活动盈余管理的关系后发现,与非重述公司相比,高报盈余的重述公司在财务报告发生错误的年度经营现金流较低,生产成本较高.这说明重述公司利用真实经济活动正向调整了盈余,盈余重述的主要原因是公司以前年度的盈余管理行为.