reverse change meaning in English
逆转变
Examples
- 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,本文从市盈率反转变动出发对上市公司的盈余管理进行研究。 - 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,本文介绍了论文的选题背景、国内外相关研究动态以及研究内容,分析了盈余管理产生的理论基础、市盈率与公司价值的关系以及市盈率反转变动与盈余管理的关系。 - 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
通过样本与控制样本净利润和经营活动现金流差异的趋势分析,发现3a公司在市盈率反转后表现稍逊于反转前,基本上反映了3a公司进行的是投机性的盈余管理行为; 3d公司在市盈率反转后表现优于反转前,也说明了3d公司进行的是信息发放性的盈余管理行为。 - 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
接着为了实证的需要,本文将证券市场的评价指标市盈率引入,从一个新的视角市盈率反转变动出发,提出了市盈率反转变动与盈余管理的研究假设。通过运用包括扩展的琼斯模型在内的四个模型,对市盈率反转变动上市公司的盈余管理进行实证研究,分析了不同市盈率反转变动上市公司市盈率反转前后的盈余和成长性表现。