论文代写被抓:公司收益

论文代写被抓:公司收益

收益波动指的是公司的收益有多稳定或不稳定。分析师可以使用年度或季度收益数据。一家公司的收益波动很大，这是一项高风险的投资。不稳定的收入使得管理层很难提前计划”(Zacks, 2016, para)。因此，不稳定的收入对公司和投资者都构成了威胁。要理解IAS 37在这里的作用，有必要了解IAS 37所固有的缺陷，从而导致波动性的增加。

论文代写被抓:公司收益
IAS 37采用了一套标准，最初是为了确保可以减少盈余操作。在IAS 37之前，对未来成本和义务的规定没有控制(Christensen等人，2015)。这就意味着许多公司可以随心所欲地操纵成本设置。他们可以操纵收益，为自己的利益服务。随着IAS 37的引入，这方面得到了处理。然而，也有人指出，虽然IAS 37有一些主要优势，但也有不完善之处。

论文代写被抓:公司收益

Earnings volatility refers to how stable or unstable the earnings of a corporation are. An analyst may work with annual or quarterly earnings figures. A company whose earnings fluctuate a great deal is a risky investment. The volatile earnings make it very hard for the management to plan ahead” (Zacks, 2016, para. 4). Volatile earning hence poses a threat for the company as well as its investors. To understand the role of IAS 37 here, it is necessary to understand the imperfections inherent in IAS 37 that could lead to the increase in volatility.

论文代写被抓:公司收益
IAS 37 adopted as a suite of standards was originally initiated to ensure that earnings manipulations could be reduced. Before the IAS 37, there were no control on the provisions that could be made for future costs and obligations (Christensen et al., 2015). This meant that many companies could manipulate the cost settings as it pleased them. They could manipulate earnings in order to serve their own interests. With the introduction of the IAS 37, this aspect was handled. However, it was also observed that although IAS 37 had some major advantages, there were also imperfections to be observed.