Earnings Difference

Views Updated: Dec 15, 2025

Abbreviation

Pronunciation

/ˈərnɪŋz ˈdɪfərəns/

It cited " uncertainties in the Chinese and European market environments " for the cut, but said it intended to make up the earnings difference by cost savings.
Trade generally lively when enter the arena, talent is promising achieve earnings of short-term price difference.
Although internal controls under different governance structure make different influence to earnings management, the difference is not significant.
The study found a positive correlation : Book-tax differences and earnings management. The greater the magnitude of earnings management, the difference in amount is the greater.
Firstly, this paper tells some theory, such as the mean of earnings management, and the property of earnings management, the difference of accounting avenue and economics avenue, and the function of accounting earnings.

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