费森 meaning in English
fewson
frankie faison
Examples
- A new idea was provided for security analysis with the appearance of the feltham - ohlson valuation model
费森?奥尔森估值模型的出现为证券价值分析提供了新的思路。 - The purpose of this paper is to found a convenient and effective new one based on the feltham - ohlson valuation model
本文旨在通过价值倍数这一概念的提出，在费森?奥尔森估值模型的基础上建立一个更为便捷有效的证券估值模型。 - This paper firstly summarized the deviation between stock price and its intrinsic value internal and overseas , then made a simple introduction of the f & o model , and did amendment to this model
本文首先对国内外股票价格偏离价值的研究现状作了综述，然后简要介绍了费森奥尔森( f & o )模型，并对其作了修正。 - 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
本文介绍了费森?奥尔森模型的产生背景和在资本市场研究中的作用,从模型推导出公司净资产倍率( p / b ) 、市盈率( p / e )与未来盈利能力(净资产收益率, roe )及盈利增长率的关系,分别以1993及1994年为考察基年,用我国上市公司股价数据和年报中会计数据进行了检验,证明了假设一: “净资产倍率高预示着未来的净资产收益率高” ,及假设二: “市盈率高预示着未来的赢利增长率高” ,意味着市场对会计信息的反应方向是正确的,说明我国证券市场投资者已能对公开会计信息有基本的把握并运用于投资决策中。 - How does the accounting information express their value - relevance ? these questions are important not only for academic scholars but for investors in the securities markets . in order to answer these questions , the thesis uses " feltham - ohlson valuation model " as the theoretical framework and selects book value ( bv ) and net earnings ( e ) as proxies of accounting information to do research
本文选择“帐面净资产”和“会计盈余”数据作为公开会计信息的代表,运用“费森?奥尔森估值模型”分析净资产倍率和市盈率的性质,并用我国a股市场上市公司1994 ? 98年股价数据和1993 ? 97年年度报告会计数据检验这两个比率的投资决策有用性,以求较深入地回答上述问题。