术语“绝对值”的详细信息
| 数据项 Items | 术语信息 Info. |
|---|---|
| 汉语术语编号 Term No. | 79000325 |
| 所属学科 Subject | 经济学 Economics |
| 汉语术语词性 POS | n. |
| 汉语术语分词 Segmentation | 绝对值/ |
| 汉语术语长度 Length | 1 |
| 关联术语表达 Association | |
| 搭配信息 Collocation | |
| 编纂人 Compiler | 樊彩妮 |
| 编纂日期 Date of Compilation | 2016-06-06 00:00:00 |
汉英语境1
英译术语:
absolute value
汉语语境:
研究者以中国证券市场上2000年至2002年期间获得标准无保留审计意见的上市公司为样本，考察了会计师事务所审计任期与审计质量之间的关系。研究发现，在控制了事务所变更、事务所特征、行业成长性、公司规模、经营业绩、资产负债率、上市年龄以及样本所在年度后，审计任期与公司操纵性应计利润的绝对值呈正U型关系，即审计任期与审计质量呈倒U型关系。
英语语境:
Researchers use the data of those listed firms that received clean audit opinions during 2000 to 2002 in the Chinese Securities Market, and investigate the relationship between auditor tenure and audit quality. It is found that after controlling the influences of other variables, including firm's change, firm's characteristics, industry growth, company size, operating performance, asset-liability ratio, time to market and sample year, the relationship between auditor tenure and the absolute value of discretionary accruals is a "U" shape, i.e. the relationship between auditor tenure and audit quality is an inverse "U" shape.