earnings conservatism

基本解释

Accounting Earnings Conservatism NewAccounting Standards Profit-making Listed Company Loss-making Listed Company;
盈余稳健性；新会计准则；上市公司；
Earnings conservatism is an important convention in financial accounting and is one of the basic principles in traditional accounting.
稳健主义是财务会计中一项重要的惯例，是传统会计中的一项基本原则。
Results indicate that firms with a higher convergence of control power by parent company more likely have the low earnings conservatism.
实证结果表明，大股东对上市公司的控制权越强，公司会计盈余的稳健性就越差。

盈余稳健性
What the thesis works on is to find out how the special regulations background of listed firms affects earnings conservatism.
本文探讨的主要内容,正是上市公司监管环境的演进如何对会计盈余稳健性产生影响。