首页/百科/英文财经词汇/股票/文章详细

Big Bath

外汇网2021-06-19 15:59:39 87
The strategy of manipulating a company's income statement to make poor results look even worse. The big bath is often implemented in a bad year to enhance artificially next year's earnings. The big rise in earnings might result in a larger bonus for executives. New CEOs sometimes use the big bath so they can blame the company's poor performance on the pvious CEO and take credit for the next year's improvements.

Taobiz explains Big Bath

For example, if a CEO concludes that the minimum earnings targets can't be made in a given year, he/she will have an incentive to move earnings from the psent to the future since the CEO's compensation doesn't change regardless if he/she misses the targets by a little or a lot. By shifting profits forward - by ppaying expenses, taking write-offs and/or delaying the realization of revenues - the CEO increases the chances of getting a large bonus the following year.

标签:

随机快审展示
  • 快审 黄金是否守在千八持续上涨?黄金交易参考策略
  • 快审 12.14原油黄金最新行情分析,后市交易参考
  • 快审 11.25原油黄金还会破高峰吗?空单多单最新策略分析、
  • 快审 提供链困难推升生产价格指数创11年来最大同比涨幅,世界中央银行政策分裂
  • 快审 3.12黄金千八失守,原油适当收盘上涨,下星期一如何操作?附交易参考
  • 快审 黄金下周行情迈向预期及指导、期货黄金趋势注解及推荐
  • 快审 5.10黄金多空反复,今日行情分析及交易参考
  • 快审 北约峰会降临 美对俄执行新制裁奏效? 黄金买方逃出生天!
  • 快审 4.11黄金最新行情分析,原油波浪结构图解!1948可先空
  • 快审 黄金1785下先空后多看调动,原油69.1空
  • 快审 10.27夜里金银操作策略!团队免费放开体验!
  • 快审 柳沁雯9.24黄金交易要有计划,附黄金交易参考
  • 快审 不用怕这反复横跳的黄金
  • 快审 黄金1791空持有,ADP运行计划1782以下
  • 快审 3.20黄金下周恐仍有低位,多空被套不要慌!
  • 快审 今日黄金趋势看多看空?该如何布局?
  • 快审 3.13环球黄金下星期一行情行情分析预期,原油黄金交易参考
  • 快审 黄金行情连续下挫如何操作?黄金最新行情分析操作策略
  • 快审 2,14黄金区间局势打破,后市会反转吗?如何去布局?
  • 快审 1.5黄金按计划上升突破1815,后市会跌吗?现价1815空
  • 快审 金宏宇9.26下周美联储官员发言频繁、鲍威尔携手耶伦又一次搅动金融市场