- earnings manipulation
- махинации с прибылями
English-russian dctionary of contemporary Economics. 2014.
earnings manipulation
Смотреть что такое "earnings manipulation" в других словарях:
Earnings Management — The use of accounting techniques to produce financial reports that may paint an overly positive picture of a company s business activities and financial position. Earnings Management takes advantage of how accounting rules can be applied and are… … Investment dictionary
Earnings Per Share - EPS — The portion of a company s profit allocated to each outstanding share of common stock. Earnings per share serves as an indicator of a company s profitability. Calculated as: When calculating, it is more accurate to use a weighted average number… … Investment dictionary
earnings per share — EPS *Net income accruing to a corporation’s stockholders, expressed in terms of individual shares of ownership. The earnings per share (EPS) is calculated by dividing net income by *common stock. In practice, this basic calculation can require… … Auditor's dictionary
Earnings quality — Earnings quality, in accounting, refers to the overall reasonableness of reported earnings. It is an assessment criterion for how repeatable, controllable and bankable McClure, Ben. (n.d.) Earnings: Quality Means Everything . Retrieved June 29,… … Wikipedia
Market manipulation — describes a deliberate attempt to interfere with the free and fair operation of the market and create artificial, false or misleading appearances with respect to the price of, or market for, a security, commodity or currency.[1] Market… … Wikipedia
Price-Earnings Ratio - P/E Ratio — A valuation ratio of a company s current share price compared to its per share earnings. Calculated as: Market Value per Share Earnings per Share (EPS) For example, if a company is currently trading at $43 a share and earnings over the last 12… … Investment dictionary
Stock manipulation — is a practice whereby owners of a company or others such as brokerage firms or investment companies take actions to increase or decrease the value of that stock, solely so they can buy or sell shares at a profit. It is typically illegal and… … Wikipedia
quality of earnings — The extent to which *net income reflects and portrays underlying economic circumstances. External auditors review the quality of earnings of *auditees, to obtain evidence that *financial statements have not been distorted by *creative accounting… … Auditor's dictionary
Accounting Noise — The distortion that is caused in a company’s financial statements due to accounting rules and regulations that must be followed. Accounting noise makes it difficult for investors to easily ascertain a company’s true financial… … Investment dictionary
Economic Affairs — ▪ 2006 Introduction In 2005 rising U.S. deficits, tight monetary policies, and higher oil prices triggered by hurricane damage in the Gulf of Mexico were moderating influences on the world economy and on U.S. stock markets, but some other… … Universalium
china — /chuy neuh/, n. 1. a translucent ceramic material, biscuit fired at a high temperature, its glaze fired at a low temperature. 2. any porcelain ware. 3. plates, cups, saucers, etc., collectively. 4. figurines made of porcelain or ceramic material … Universalium
