common stock ratio 中文意思是什麼
common stock ratio
解釋
普通股比率-
Every accrual also calls common stock common stock every dividend profit or every profit, it is the ratio that points to profit of company net profit and current and outer common stock
普通股每股收益也稱普通股每股利潤或每股盈餘，是指公司凈利潤與流通在外普通股的比值。 -
The tax effect on ex - dividend day behavior of common stock predicts that ex - dividend day price ratio can be used to estimate marginal tax rates in china. the tax clientele effect of mm holds that each firm is assumed to have a body of stockholders who find its dividend policy optimum
因此本文結合中國股票市場的特點，在對變量選擇方法進行一定的修改後，採用了elton和gruber （ 1970 ）的方法和模型對我國股票市場的除息日股價行為進行了實證研究。 -
Therefore, considering the development history, the current situation, the theoretical results and the practical experience of the developed countries, this paper defines the economics meanings of the stock investment behavior and the stock speculation behavior. based on the technique economics analysis of price - earnings ratio of the stock market, referring to the developing current situation and practical experience of our country ' s stock market over the past years, the paper puts forward the definition of the synthesis price - earning ratio which is more adapted to the common stock market, by which we can measure the contribution to the stock market of the stock speculation and the stock investment of the recent years
鑒於此，本論文以發達國家股票市場的發展歷史和現狀，以及其理論成果和實踐經驗為研究藍本，對股市中的股票投資和股票投機兩大行為進行了科學的界定；在參考國內股票市場近幾年的發展現況和實踐經驗，並在對股票市盈率進行了技術經濟分析的基礎上，結合股票市盈率和社會資本平均報酬率，本文提出了更適合評價一般股票市場的綜合市盈率指標，通過對它的應用，可量化近年來股票投資和股票投機對我國股市的貢獻度。 -
After analyzing the characteristic of market - to - book ratio ( p / b ratio ) and price - to - earnings ratio ( p / e ratio ), the thesis uses data from domestic common - shares markets to test the value - relevance of these two ratios. the research data are from shanghai stock exchange and shenzhen stock exchange, including the dealing prices of listed companies in the years of 1994 to 1998 and accounting data from their financial reports of 1993 to 1997. the contents of this thesis are divided into eight sections allocated as below : section 1 is " introduction " about the backgrounds of selecting research targets and the brief contents of whole thesis
本文介紹了費森?奧爾森模型的產生背景和在資本市場研究中的作用，從模型推導出公司凈資產倍率（ p / b ） 、市盈率（ p / e ）與未來盈利能力（凈資產收益率， roe ）及盈利增長率的關系，分別以1993及1994年為考察基年，用我國上市公司股價數據和年報中會計數據進行了檢驗，證明了假設一: 「凈資產倍率高預示著未來的凈資產收益率高」 ，及假設二: 「市盈率高預示著未來的贏利增長率高」 ，意味著市場對會計信息的反應方向是正確的，說明我國證券市場投資者已能對公開會計信息有基本的把握並運用於投資決策中。
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