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reverse change中文是什么意思

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  • Based on this background , this paper gives a study on the earnings management of listed companies from the reverse change in price - earnings ( p / e ) ratio
    基于此背景,本文從市盈率反轉(zhuǎn)變動(dòng)出發(fā)對(duì)上市公司的盈余管理進(jìn)行研究。
  • Firstly , this paper mainly introduces environment , the literature survey and the content of the research , analyses the theoretical basis which engenders the earnings management and the relation between p / e ratio and the values of company , the relation between the earnings management and the reverse change in p / e ratio
    首先,本文介紹了論文的選題背景、國(guó)內(nèi)外相關(guān)研究動(dòng)態(tài)以及研究?jī)?nèi)容,分析了盈余管理產(chǎn)生的理論基礎(chǔ)、市盈率與公司價(jià)值的關(guān)系以及市盈率反轉(zhuǎn)變動(dòng)與盈余管理的關(guān)系。
  • This paper also analyzes the fore - and - aft behaviors of earnings and rising ability about different chinese listed companies with reverse change in p / e ratio . through analyzing the net profit and operating cash flow variation trend of sample and control sample companies , this paper finds that the performance of the company with 3a after the reverse change in p / e ratio
    通過(guò)樣本與控制樣本凈利潤(rùn)和經(jīng)營(yíng)活動(dòng)現(xiàn)金流差異的趨勢(shì)分析,發(fā)現(xiàn)3a公司在市盈率反轉(zhuǎn)后表現(xiàn)稍遜于反轉(zhuǎn)前,基本上反映了3a公司進(jìn)行的是投機(jī)性的盈余管理行為; 3d公司在市盈率反轉(zhuǎn)后表現(xiàn)優(yōu)于反轉(zhuǎn)前,也說(shuō)明了3d公司進(jìn)行的是信息發(fā)放性的盈余管理行為。
  • For the evidence of the research , this paper puts forward the assumption of relation between earnings management and the reverse change in p / e ratio from a new visual angle , studies the earnings management taking use of four models , for example industry - scale total accruals model , extended - jones model etc . the empirical results find some evidence that the chinese listed companies with reverse change in p / e ratio have taken earnings management
    接著為了實(shí)證的需要,本文將證券市場(chǎng)的評(píng)價(jià)指標(biāo)市盈率引入,從一個(gè)新的視角市盈率反轉(zhuǎn)變動(dòng)出發(fā),提出了市盈率反轉(zhuǎn)變動(dòng)與盈余管理的研究假設(shè)。通過(guò)運(yùn)用包括擴(kuò)展的瓊斯模型在內(nèi)的四個(gè)模型,對(duì)市盈率反轉(zhuǎn)變動(dòng)上市公司的盈余管理進(jìn)行實(shí)證研究,分析了不同市盈率反轉(zhuǎn)變動(dòng)上市公司市盈率反轉(zhuǎn)前后的盈余和成長(zhǎng)性表現(xiàn)。
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