价值相关

通过运用价值相关研究方法中的Feltham-Ohlson模型，检验我国会计准则变更是否达到了准则制定者期望达到的目的。

This paper uses Feltham-Ohlson Model in the research methods of value-relevance to examine whether the goals that the setters expected has been achieved in the process of Financial accounting standard changing .

FIR要表达的是融资的市场化程度和经济发展与金融资产市场价值相关度，可以说它是人们的信心指数；

FIR expresses market-oriented degree and the correlativity between economic development and market value of the financial assets , we can say it is people 's confidence index ;

笔者还发现股利政策是价值相关的，这与Ohlson（1995）的结论相反。

Third , Contrary to Ohlson ( 1995 ), I find that dividends policy is value-relevant .

EVA估价法与现行的企业自由现金流量折现法相比较，具有与企业价值相关联又便于对价值实效进行计算考核的双重优点。

Compared with discounted free cash flow method that enterprises use currently , EVA valuation approach has double advantages , that is , it is not only relevant to enterprise value but also useful in calculating and checking the actual value effect .

瑞士银行（UBS）昨日提醒投资者，由于市场状况疲弱，加上与自身债务价值相关的一次性会计因素的影响，该行第四季度可能出现巨额亏损。瑞银是信贷危机最大的受害者之一。

UBS , one of the biggest casualties of the credit crisis , prepared investors yesterday for a heavy loss in the fourth quarter as it warned of weak markets and one-off accounting factors linked to the value of its own debt .

承诺只做与交付业务价值相关的事情

Commitment to doing what is needed to deliver business value

中国股票市场会计信息是否价值相关？

Value Reference of Accounting Information in the Share Market of China ;

摘要国有商业银行的证券投资选择与其特许权价值相关。

The investment choice of Chinese state-owned bank is related to its franchise value .

新准则实施后资产负债表信息会更价值相关吗？

Research on Accounting Information Valve of Balance Sheet Based on New Guidelines Implemented ;

加强你对簿记和报告的理解，并搜集与备抵价值相关的问题。

Reinforce your understanding of record keeping and reporting and search issues related to valuation allowances .

它还确保IT所采取的行动能够对这些策略和价值相关的目标有所帮助。

It also ensures that actions taken by IT to digitize the business are supportive of these strategic and value-related goals .

经济利润法与现金流量法相比，更具有与企业价值相关联又便于层层分解实际考核的双重优点。

By comparison , the second method is in more connection with the target and more convenient for practical checking at different levels .

接着从投资者保护现有的理论，即契约论和法律论两方面对投资者保护理论基础进行系统回顾，并对投资者保护与企业价值相关的国内外文献进行综述。

Then from the existing theories of investor protection-contract theory and legal theory , we review the related literatures and summarize the opinions in this field .

对于未来，过去十年的历史充分证明了一个更长期的信息：市场回报与经济增长没有多少关联性，而是更多地与价值相关。

For the future , the past 10 years ram home a longer-term message : market returns have little correlation with growth , but much with value .

企业的资本结构选择与企业市场价值相关，市场择机理论系统地阐述了二者之间的关系。

Capital structure is related to firm market value , and the relation between capital structure and firm value is systematically discussed by the theory of time marketing .

在本文中，与文化标志和文化价值相关的理论也将予以介绍和运用以解构文化保值现象。

In this current thesis , theories relevant to culture markers and cultural value shall be introduced and employed to help deconstruct the phenomenon of cultural value preservation .

建立市场需求量模型，探讨需求量与产品价格和价值相关情况下，市场随时尚指数变化的情况；

A market demand model is developed to study the correlation of demand volume , product price and product value , and how they vary with fashion indexes .

第一章，界定了与分析科技人文价值相关的概念，着重分析了科技人文价值的内涵和外延。

Chapter 1 : This chapter is devoted to closely analyzing the connotation and extension of the humanistic value of science and technology and defining some concepts related with it .

第五章为研究结论与建议，总结全文的研究结果，分析本研究的局限之处，并对公允价值相关研究的进一步发展提出建议，这是本文研究的落脚点。

Conclusions of the study , analysis of the limitations and research proposals of the fair value of the further development , these are the end result of this paper .

第二章研究上市公司投资价值相关因素分析，分别从宏观因素分析，包括财政政策和货币政策对股票市场的影响；

The second chapter is analysis of related factors related with investment value from macroscopic factors analysis , including financial policy and monetary policy 's influence to the stock market ;

于是，决定股价波动的不再是与公司基本价值相关的特质信息的变化，而是整个市场信息的变化。

Therefore , the decision of stock price fluctuation no longer change with the company core value related special characteristic information change ; it is the entire market information change .

本文主要选择以民营上市公司为研象，并在用描述性分析和实证分析方法的基础上进行研究，以其论资本结构与公司价值相关关系的假设。

In this paper , private listed companies are chosen to study elephants , and the research based on using descriptive analysis and empirical analysis , its theory of Capital Structure and Company Value relationship assumptions .

目前顾客价值相关领域的研究已经较为成熟，对顾客价值的概念、构成维度及其影响要素进行了较为深入地研究，同时也有诸多研究探索了顾客价值在提升企业竞争力中的作用机制。

Now experts have researched on customer value a lot , not only the conception , composition and impact factors of customer value , but also the role of customer value in the improvement of competence .

摘要随着商品经济的发展，生产单位商品所需要的社会必要劳动时间将变得越来越难以计算，甚至无法计算，由此，必须对传统的与商品价值相关的一些经济范畴进行新的审视。

With the development of commodity economy , it becomes more and more difficult or even unable to determine the socially necessary labor time , thus arising new definitions of the traditional economic terms concerning commodity value .

其次采用国内外对比的方法对非货币性资产交换准则以及相关概念进行比较分析，从中找出我国非货币性资产交换公允价值相关概念存在的问题和不足，并针对这些问题提出改进建议。

Next to the domestic and world contrastive method of non-monetary assets transaction code and relevant concepts for comparative analysis , find our fair value of non-monetary assets related concepts exist problems and the insufficiency , and aiming at these problems , puts forward some suggestions .

本文又从控制论、资源基础理论、契约理论、现金流量模型及内部控制的层次方面分别论证内部控制与企业价值相关。正是因为这种相关性，才使提升企业价值导向的内部控制具有理论依据。

Furthermore , According to control theory , resource-based theory , contract theory , the cash flow model and the respective level of internal control , the paper demonstrated the relevance of internal control and enterprise value which provides theoretical basis for enterprise value-oriented internal control .

从资本结构理论发展的历史看，资本结构同企业价值相关的理论已被理论界所普遍接受，但是对资本结构如何影响企业价值这一问题，不同的理论持有不同的观点。

From the developing history of the financial theory , the theory that think the capital structure is relative to the corporation value is accepted generally by the theory field . But different theory has different answer to the question : how does capital structure influence the corporation value ?

每一层处理SOA中与独特价值主张相关的特征和职责的一个特定子集。

Each layer addresses a specific subset of characteristics and responsibilities that relate to unique value propositions within an SOA .

血清SAP2检测对早期诊断侵袭性白念珠菌感染临床价值的相关研究

The Study of Clinical Diagnosis Value about Serum Candida Albicans SAP_2 and Invasive Candida Albicans Infection

结果表明：尽管EVA与公司的市场价值正相关，但所包含的公司市值的信息很少，在传统会计指标之上，EVA不具有增量信息解释能力；

After controlling for traditional accounting indexes , EVA does not have any incremental information content on firm values .