overstatement of liabilities
英 [ˈəʊvəsteɪtmənt ɒv ˌlaɪəˈbɪlɪtiz]
美 [ˈoʊvərsteɪtmənt əv ˌlaɪəˈbɪlətiz]
虚报负债
双语例句
- According to the theory of information signaling, big-bath charges frequently indicate that the management of listed company attempts to convey to the securities market such information: profits in the prior years have been overstated, resulting in overstatement of assets or understatement of liabilities.
根据信号发送理论，上市公司报告巨额亏损，往往意味着其高管人员向证券市场传输了这样的一种信息：上市公司以前年度虚增了利润并由此高估了资产或低估了负债。