盈餘變動表 的英文怎麼說
中文拼音 [yíngyúbiàndòngbiǎo]
盈餘變動表
英文
statement of changes in surplus-
Making use of the time series exhibitions of the fluctuation - rate datum, we make our study for the following two purposes : one is to observe whether the preannouncing companies " temporal - condition variance of the series of the return rate conforms to the demand of sta bility ; the other is to decide whether the preannouncing companies " stocks have asymmetrical - information adjustment, this is to say, to decide how the companies response to good or bad news
為了進一步檢驗盈餘預告新規則實施效果，我們考慮從波動性入手對股票市場的穩定性進行系統分析。我們嘗試利用波動率數值的時間序列表現進行研究，力圖了解：預告公司股票日收益率序列的時變條件方差是否滿足穩定性要求。預告公司股票是否存在信息非對稱性調整現象，即對利好利空消息分別做出何種反應。The results show : in 13 possible variables, operating fund ratio, stock turnover ratio, total assets turnover ratio, rate of return on total assets and rate of retained profit to total assets have an important influence on finance and the accurate rates of our models are 86. 8 % for - 0 - year data and 79. 82 % for - 1 - year data
結果表明： 13個變量指標中，反映資產流動性的營運資金比率，反映資產經營能力的存貨周轉率、總資產周轉率以及反映企業獲利能力的資產報酬率、累計盈餘對于企業的財務有著重要的影響，其預測的準確性在0年達到86 . 8 ， 1年達到79 . 82 。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
接著為了實證的需要，本文將證券市場的評價指標市盈率引入，從一個新的視角市盈率反轉變動出發，提出了市盈率反轉變動與盈餘管理的研究假設。通過運用包括擴展的瓊斯模型在內的四個模型，對市盈率反轉變動上市公司的盈餘管理進行實證研究，分析了不同市盈率反轉變動上市公司市盈率反轉前後的盈餘和成長性表現。
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