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1)  Return/earnings
回报/盈余关系
2)  earnings/returns relation
盈余/报酬关系
3)  clean earnings relations
清洁盈余关系
4)  surplus report
盈余报告
1.
The surplus report is put into practice in many ways.
盈余报告在实务中被信息使用者广泛采用,但由于盈余报告的权责发生制基础和计算中存在的各种问题,不断有人对其作为企业盈利能力量度的可靠性提出质疑。
2.
Used different estimate index, this article inspected the surplus report in time and relations of achievements change of listing companies in 2000-2002, and pointed that, although the supervisor strengthened the power to standard listing companies annual report, but surplus report in time was not be strengthen more, and the tendency was postponement.
本文借助于不同的测度指标,从三个方面考察了上市公司2000-2002年度盈余报告及时性与业绩变动间的关联性。
5)  overstate earnings
高报盈余
6)  Earning Relevance
盈余相关性
1.
Accounting Reliability,Earning Relevance and Stock Prices:Evidence from Shanghai and Shenzhen Stock Markets;
会计可靠性原则的盈余相关性及市场定价——来自沪、深股市的经验证据
补充资料:经济关系(见生产关系)


经济关系(见生产关系)
economical relation

  1 ingji gU口nxj经济关系(eeonomieal relation)系。见生产关
  
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