Ultimate owners ; cash flow rights ; divergence from control rights to cash flow rights ; financial restatements items and amounts .
最终控制股东;现金流量权;控制权与现金流量权分离程度;财务报告重编科目数及金额。
Some of these restatements might not be material to investors , and others may simply reflect new accounting standards interpretations .
部分业绩的重新发布可能对投资者并不重要,其它则可能只是反映了新的会计准则解释。
Another emerging challenge is the soaring number of financial restatements over the past decade .
另一个日益显现出来的挑战是,过去10年,重新发布财务报表的数量不断飙升。
This volume of restatements reflects , in part , the complexity of our financial reporting system .
在一定程度上,重新发布的财务报告数量如此众多,反映了我们财务报告体系的复杂性。
We show that these restatements come in periods of declining profits and lower profits than industry peers for the restating firms , consistent with both opportunistic managerial behavior and operational problems .
Instruction consists of leading the learner through a sequence of statements and restatements of a problem or body of knowledge that increase the learner 's ability to grasp , transform and transfer what he is learning .