reverse vt. 1.使颠倒,使倒转,使反转;使翻转;翻(案)。 2.掉换,交换。 3.使成正相反的东西,完全改变。 4.【机械工程】使倒退,使绕行,使倒开。 5.【法律】撤消,推翻。 reverse an engine 倒车。 reverse a motion [policy] 使运动倒转[完全改变政策]。 reverse an order 颠倒次序。 reverse positions 掉换位置。 R- arms! 倒枪!〔行葬礼时使枪口向地的命令〕。 a reversed line 【物理学】自蚀(光线)谱。 reverse the verdict 翻案。 reverse the charge 让接电话的人付电话费。 reverse oneself 完全改变自己主张,使逆转。 vi. 颠倒,倒转,反转,倒退;逆转;反向;【机械工程】回动;(跳舞时)向左转。 adj. 1.反对的,相反的,倒转的,颠倒的;翻转的,反面的,背后的;朝后的;反卷的;反向的,倒开的,回动的,逆流的。 2.【生物学】倒卷的,左卷的。 in the reverse direction 朝着相反的方向。 in reverse order 次序颠倒地。 n. 1.反对,相反。 2.(硬币等的)反面,背面 (opp. obverse)。 3.倒转,颠倒;反向;【机械工程】回动;回动装置[齿轮]。 4.(枪等的)托尾。 5.逆境,倒霉,不幸,挫折,失败。 6.【剑术】倒击,倒刺。 7.【跳舞】左转。 the very reverse 正相反。 the reverses of fortune 运气不佳;灾难,不幸。 With others the reverse (of this) happens. 其他各人遭遇完全相反。 in reverse 相反;【军事】在阵后,在[从]背面。 meet with reverses 遭受挫折;倒霉;失败;吃败仗。 on the reverse (汽车)倒开着。 quite the reverse 正相反。 suffer [sustain, have] a reverse 遭受失败;被打败,吃败仗。 take in reverse 从背面攻击。 adj. -d 颠倒的;撤销了的。 adv. =reversely 颠倒地,翻转地,反对地,(和这)相反地,在另一方面。
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。