 |
|
Subject: accruals Помогите, пожалуйста, перевести слово accruals в следующем контексте:Another way to measure the quality of earnings in by examining the firm's accruals, which is defined as accounting earnings minus cash flows. A firm with high accruals may be manipulating its earnings, and this could be a warning of problems in the future. Alternatively, low accruals may be a good sign that earnings are being conservatively estimated by the firm. There is strong evidence that firms with low accruals have much higher stock returns than firms with high accruals. Richard Sloan was the first to determine that a high level of accruals was related to subsequent poor earnings and low stock returns. Приращение доходов? Прирост доходов? Заранее благодарю! |
| You need to be logged in to post in the forum |