资产形态;
And management of a listed company means the policies can be said to be varied and can be manipulated by accounting standards and accounting policies, the use of transactions between related parties, carried on corporate earnings management through asset restructuring and other forms.
上市公司盈余管理的手段可以说是多种多样,可以通过会计准则和会计政策进行操纵、利用关联方之间的交易、通过资产重组等形式进行对企业盈余的管理。
The macro and micro factors such as efficiency of capital market, interest rates, tax policies, inflation, asset forms, profitability and etc. have a great influence upon capital structure.
资本市场效率、利率、税收、通货膨胀、资产形态、盈利能力等宏观和微观因素对企业资本结构有较大影响。
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