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。
If the investor wants to grasp the financial circumstance exactly from the financial information published by the listed company,he will use finance ratio correctly,particularly each income index.
投资人要想从上市公司披露的财务信息中正确掌握企业的财务情况,就要正确使用财务比率尤其是每股收益指标。