Research on the calculation and exposure of the earnings per share(EPS);
每股收益会计信息的计量和披露问题探讨
The paper investigates 16 listed companies which were developed through MBO, and finds the difference before and after MBO from three important criterions: ROE、EPS and NAPS.
本论文以1999~2002年国内实施MBO的16家上市公司为样本,用净资产收益率、每股收益和每股净资产三个指标分析了MBO前后企业业绩的变化,发现企业业绩指标平均值呈逐年下滑趋势。
In order to examine whether and how financial ratios effect on future earning per share(EPS), this paper used two statistical regression methods include Logistic model and Linear model and analysis their inner interaction from qualitative and quantitative perspectives respectively.
为了发现财务指标是否以及如何对上市公司未来每股收益产生影响,本文采用了Logistic回归和线性多元回归两种方法,试图从定性和定量两个角度对它们的内在作用加以分析。
DuPont Analysis and Application Based on the Earnings Per Share;
从每股收益出发的杜邦分析方法及应用
My tentative proposal for Financial Accounting Standards——Earnings per Share;
刍议《企业会计准则—每股收益》
The paper systematically introduces the stochastic fuzzy neural network(SFNN) and applies it to the classification and forecasting of public corporation抯 earnings per share to settle the noise problem that the common forecasting methods have not considered.
系统介绍了随机模糊神经网络(SFNN)并将其用于上市公司每股收益的分类和预测,以解决一般的预测方法没有考虑到输入输出数据含有“噪声”的现实问题。
Price to earnings ratio=Market value per share of common / Earnings of per share.
市盈率=普通股每股市价/每股收益。
Earnings per share of common stock would be computed as follows...
普通股每股收益计算如下…
Its calculation and disclosure includes the basic earning per share and the diluted earning per share.
它的计算与披露包括基本每股收益和稀释每股收益。
According to the definition of EPS, two factors have influence on the EPS index, income and common stock issued.
根据每股收益的定义,得出影响每股收益指标的因素是收益与发行在外的普通股。
The relationship between share repurchase and EPS was analysed.
分析了股份回购同每股收益和每股净资产之间的关系 .
The price/earnings ratio 12 means the market price is 12 times that of the EPS.
价格与收益比是12,意味着股票的市价是每股收益的l2倍。
The price/earnings ratio is a ratio of the market price of a share of common stock to the corporation' s earnings per share.
价格与收益比是以普通股的市价与每股收益相比的比率。
Notice that the concept of earnings per share applies only to common stock.
需注意,每股收益的概念只适用于普通股。
Consensus estimates EPS to grow 81% p.a. for FY06-08.
估计每股收益在接下来的06-08年间每年增长81%。
Information Content of Accounting Earnings: Comparison between Earnings Per Share and Earnings Per Share after Deduction of Non-routine Profit/loss;
会计盈余的信息含量:每股收益与扣除非经常性损益后每股收益指标之比较
To compute earnings per share, the weighted-average number of common shares out- divides the common stockholders' share of the company's net income standing.
为计算每股收益,需用公司普通股股东的净收益除以发行在外普通股的加权平均数。
EPS of firm will be diluted with the use of ESOs and the degree of dilution has a positive correlation with stock price;
经理人股票期权会稀释企业每股收益,而稀释程度和股价成正比;
corporate performance includes CROA, ROE and EPS.
公司经营绩效用主营业务利润率、净资产收益率和每股收益来衡量。
The first part is the basic theory of EPS.
第一部分主要介绍每股收益的基本理论。
Study on the Method of Listed Company EPS Entity and Disclosure
上市公司每股收益计量和披露方法探讨
An Analysis to the Shortcomings of EPS Information and the Measures for Improvement
浅析每股收益信息存在的问题及改进的措施
(2) the rate of capital occupying is negative correlation with EPS;
二是资金占用度与公司的每股收益负相关。
The second part is the international comparison of EPS standards.
第二部分阐述的是每股收益准则的国际比较。