各位高人，benchmark beating 什么意思呀？

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<p>读文献的时候总是看到“benchmark beating ”，那个意思模模糊糊的，但是总应用相应的术语表达吧，是什么呢？求教各路神仙。以下给出一段背景文字：</p><p><font size="2">This paper synthesises a new strand of earnings management research that uses distribution of reported earnings to detect earnings management instead of using discretionary accruals (DACCR), the conventional proxy for earnings management. The theoretical foundation for <span class="searchword">benchmark</span>
                        <span class="searchword">beating</span> approach is derived from the ‘prospect theory' developed by Kahneman and Tversky (1979) which shows that losses are more displeasing than the equivalent gain when evaluated from a particular reference point. Three such reference points are identified in the ‘<span class="searchword">benchmark</span>
                        <span class="searchword">beating</span>' literature, namely (i) avoiding losses; (ii) reporting small increase in earnings; and (iii) meeting or just <span class="searchword">beating</span> analyst forecasts. Review of the empirical literature shows that there is an unusual discontinuity around zero for earnings level, earnings change and analyst forecasts than expected. Managers use available flexibilities under GAPP like deferred tax expense, tax expense, stock repurchase, restructuring charge reversals etc. to manage earnings for the purpose of achieving earnings thresholds. Research shows that stock-based compensation packages offered to managers is an important motivation for managers to engage in meeting or <span class="searchword">beating</span> earnings thresholds. However, corporate governance mechanism like shareholder protection constrains managerial ability to meet or beat <span class="searchword">benchmark</span>. Limitations of ‘<span class="searchword">benchmark</span>
                        <span class="searchword">beating</span>' literature for standard-setters are identified and some future research directions are provided. </font></p>

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关键词：benchmark Beating eating Beat Mark foundation management developed research reported

本文synthesises一个新的链盈余管理的研究，利用分配盈余检测盈余管理而不是使用自由裁量权责发生制（ DACCR ） ，传统的代理盈余管理。该理论基础的基准殴打办法是来自'前景理论'开发的卡尼曼和特维尔斯基（ 1979年）这表明更多的损失比displeasing相当于获得评价时，从特定的参照点。三个这样的参照点是确定的'基准殴打的文学，即（ i ）避免损失; （二）报告略有增加收入;和（三）会议或刚刚击败分析师的预期。审查实证文献显示，有一个不寻常的连续性围绕零收入水平，收入变化和分析师的预期高于预期。管理人员利用现有的灵活性，根据新闻出版总署喜欢递延税项支出，所得税支出，股票回购，重组费用逆转等管理收益为目的，实现盈利门槛。研究表明，基于股票的补偿方案提供给管理人员是一个重要的动机，经理进行会议或殴打收入门槛。然而，公司治理机制，像保护股东约束管理能力，以满足或殴打的基准。限制的'基准殴打'文学的标准制定者得到确认和一些未来的研究方向提供。

等我翻译论文时也找你哈 呵呵

[此贴子已经被PL7715222于2008-12-22 19:04:58编辑过]

PL7715222  金币 +2  魅力 +10  经验 +10  解决别人的问题 2008-12-22 19:01:27

Benchmark-Beating 达标 或者战胜大盘 http://money.163.com/editor/stock_online/020906_106683.html

still dont really get it, is there any simplified version to explain what benchmark beating actually means?

thanks for all the help

应该有“超出标准”的意思