reverse visual angle 中文意思是什麼
reverse visual angle
解釋
反觀測角-
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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