花蜜honey
我们量化的相对重要性收益提供新的信息公布在股票市场,利用R2在回归的证券回报率'calendar-year四个季度earnings-announcement“窗口”的回报。这个R2,平均大约5%到9%,措施的比例于股票价格总信息是与收入每年公告。我们得出的结论是平均值 公告是季刊大约1%到2% 一年一度的信息,从而提供总额谦逊而不是压倒性量的渐进的市场信息。结果是一致的看法,主要的经济作用是不盈利的新信息,提供及时的股票市场。由此推论,决定在这个角色,例如,在解决债务和薪酬契约和管教的先验信息,包括更及时的信息披露其管理公司的会计制度。这个相对收入的公告是信息化凹函数的大小。在earnings-announcement增加信息窗口是近年来由于部分只增加了并行发布的管理的预测。 没有证据显示的异常信息的周收入周围公告。实质性信息发布的预测,在管理分析师预计修订前(但不是后续)收入的通告。 1。介绍 我们提出了一种简单的方法,但强劲的盈利的相对重要性应用提供新的信息公布在股票市场。这个方法提供了一个衡量的总额的比例信息纳入股价在一年的时间里,这是它的四个季度盈利的通告。衡量价值的回归得到R2的证券回报率的日历年度相重,他们四人 earnings-announcement“窗口”的回报。 我们的主要结果是四季度收入公告集体与大约6%至9%,平均总信息纳入的股票价格超过
清水绫子
The cash discharge form carries to provide the business enterprise cash the important role of discharge form information and report but draw up with row for the sake of the drawing up of norm cash discharge form.The advantage of Chinese accountancy's standard is Chien to generalize clearly, the place of shortage is too simple and lacks layer, and the operability isn't enough.Pass analysis to contrast international accountancy's standard and Chinese accountancy standard relevant draw up foundation in 《cash discharge form 》 , establishment of purpose, and cash definition...etc. of same and relevant the different place that draws up the method, interest on shares and dividends, cash classification, income tax etc., understand the reason of producing the difference, recognize pure Chinese accountancy's standard of shortage and need an improved contents, the purpose is to draw lessons from international accounting system reform experience, hold tight beneficial opportune moment, perfect our country of accounting system, launch the system research to international accountancy's standard and reasonable absorption, exactitude should to the challenge that accountancy's standard internationalizes, at our country establishment rise comparison norm ideal of report with international finance the standard system that the standard mutually moderates.
华晨1234
Data analysis: current ratio to reflect changes in the near future due cash current assets to repay current liabilities. This ratio is close to the company standard ratio of 2, indicating that business short-term repayment ability is more stable. But by 10 compared with 09, declining state, description of the company's short-term debt-paying ability has fallen, the enterprise's financial situation is not stable, in addition to daily production and business operation needs for liquidity, due does not have sufficient financial resources to repay current liabilities. Quick ratio of vanke group has been low, less than 1, 0.5568, ratio of 10, respectively, from the surface of the data shows poor short-term debt-paying ability of the company, but due to the special cases of vanke group, inventory represent a high ratio of current assets, and therefore falls within the normal range. Seen from a related index, cash ratio indicates that in the worst case is the role of short-term debt-paying ability, cash ratio, the higher the note immediate liquidation of enterprise more competent. From the statistical data, vanke cash ratio declined to 10 per cent in 09 29. 17%, vanke inventory liquidation capacity is the main factor restricting short-term debt-paying ability. But because of China vanke group has a good reputation, so that they can through bank loans and other ways to solve a temporary shortage of funds.
XiangZong12
Data analysis: flow rate report with NaZhuan into in the short term enterprise cash flow of the assets to repay the maturity of current liabilities ability. The company this ratio is close to the standard ratio 2, it shows that the enterprise short-term debts ability more stable. But 10 years and more, are down state, this company's short-term debt paying ability to drop, the enterprise's financial situation is not stable, in addition to meet the daily production operation on the flow of funds to outside, do not have enough money to repay the expire current liabilities.China vanke Co. has been low ratio of hydraulic, less than 1,, 09 rate of 0.5568 and 0.5912, from the surface of data showing that the company's short-term debt paying ability is bad, but because the special situation of the China vanke Co., inventory accounts for a high rate of current assets, therefore belongs to the normal range.From the relevant index, that cash ratio its role is to show that in the worst cases of short-term debt paying ability, cash ratio is high, the enterprise immediate cash that the stronger ability. From the statistical data to see, vanke's cash ratio from 33.80% in to 10 years of 29.17%, explain the inventory liquidation ability is vanke restricted short-term solvency main factors.But because China vanke Co. has a good reputation, so it can through bank loans and so on the many kinds of ways to solve the temporary shortage of funds
晨馨1205
会计信息在现代企业中的重要性日益突显,但我国企业会计信息失真的问题较为严重.本文首先阐述了会计信息失真的具体表现和危害,接着对其形成的原因进行了分析,最后提出了解决的建议。 Accounting information becomes more and more important in modern enterprise, but distortion of accounting information is very serious in Chinese company. This article first expatiates the apperance and danger in detail about distortion of accounting information, next analysis on the reason that how it forms like that, at last provide the solution and suggestion.会计信息失真,公司治理结构,会计法规. 新会计准则;差异;比较distortion of accounting information, enterprise management organization, accounting statutenew accounting principle; difference; compare 写开题报告呢?
有多久没见你
是Data analysis: current ratio to reflect changes in the near future due cash current assets to repay current liabilities. This ratio is close to the company standard ratio of 2, indicating that business short-term repayment ability is more stable. But by 10 compared with 09, declining state, description of the company's short-term debt-paying ability has fallen, the enterprise's financial situation is not stable, in addition to daily production and business operation needs for liquidity, due does not have sufficient financial resources to repay current liabilities. Quick ratio of vanke group has been low, less than 1, 0.5568, ratio of 10, respectively, from the surface of the data shows poor short-term debt-paying ability of the company, but due to the special cases of vanke group, inventory represent a high ratio of current assets, and therefore falls within the normal range. Seen from a related index, cash ratio indicates that in the worst case is the role of short-term debt-paying ability, cash ratio, the higher the note immediate liquidation of enterprise more competent. From the statistical data, vanke cash ratio declined to 10 per cent in 09 29. 17%, vanke inventory liquidation capacity is the main factor restricting short-term debt-paying ability. But because of China vanke group has a good reputation, so that they can through bank loans and other ways to solve a temporary shortage of funds.
没蜡笔的小新
The accounting information suddenly reveals day by day in the modernenterprise's importance, but our country enterprise accountinginformation distorts the question is serious This article firstelaborated the accounting information distorts the concretemanifestation and the harm, met the reason which formed to it to carryon the analysis, finally put forward the solution proposal.
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