期刊文献+
共找到6篇文章
< 1 >
每页显示 20 50 100
营运资本管理对我国批发零售业上市公司企业价值影响的研究
1
作者 郑理惠 《科技经济市场》 2020年第2期87-88,共2页
批发零售业上市公司在我国上市公司中占有重要份额,推动我国经济发展,企业价值情况如何,关系到上市公司能否持续发展。本文在归纳营运资本管理的研究基础上,剖析其对企业价值的影响,为优化营运资本管理促进批发零售业上市公司企业价值... 批发零售业上市公司在我国上市公司中占有重要份额,推动我国经济发展,企业价值情况如何,关系到上市公司能否持续发展。本文在归纳营运资本管理的研究基础上,剖析其对企业价值的影响,为优化营运资本管理促进批发零售业上市公司企业价值提供对策。 展开更多
关键词 批发零售业 上市公司企业价值 影响
下载PDF
环境信息披露对上市公司价值影响的实证研究——以医药制造业为例 被引量:1
2
作者 刘卓然 《当代经济》 2016年第24期123-125,共3页
本文将以沪深股市93家上市医药制造企业作为研究对象,选用SPSS22.0统计软件分析环境信息披露对医药制造企业价值的影响。通过运用因子分析从十条环境信息中提取四个公共因子,随后利用公共因子与医药制造企业价值进行T检验和多元线性回... 本文将以沪深股市93家上市医药制造企业作为研究对象,选用SPSS22.0统计软件分析环境信息披露对医药制造企业价值的影响。通过运用因子分析从十条环境信息中提取四个公共因子,随后利用公共因子与医药制造企业价值进行T检验和多元线性回归分析。从而得出结论,环保投资及费用,环境收入,环境事件、环境管理与企业价值成正相关关系。文中对此研究结论的原因,进行进一步讨论。 展开更多
关键词 环境信息披露 上市公司企业价值 医药制造业 因子分析 多元线性回归分析
下载PDF
电影传媒业公司财务报表分析——以华谊兄弟为例 被引量:2
3
作者 李霄阳 《全国流通经济》 2019年第18期173-174,共2页
随着我国经济实力的迅速发展,文化实力的发展也变得越来越重要,电影传媒行业在我国文化实力的发展中起着不可替代的作用。本文以华谊兄弟作为研究对象,以2015年~2017年年度财务报告为基础,对华谊兄弟财务状况进行全方位、多层次的分析... 随着我国经济实力的迅速发展,文化实力的发展也变得越来越重要,电影传媒行业在我国文化实力的发展中起着不可替代的作用。本文以华谊兄弟作为研究对象,以2015年~2017年年度财务报告为基础,对华谊兄弟财务状况进行全方位、多层次的分析。分析得到华谊兄弟企业价值时发现华谊兄弟存在许多的问题,针对这些问题提出加强现金流量管理,积极拓展借款渠道、加快存货的周转速度、加大对期间成本费用的把控以及加大拓宽海外市场力度,增强国际影响力和竞争力的建议,帮助华谊兄弟创造更多的企业价值。 展开更多
关键词 华谊兄弟 财务分析 公司企业价值
下载PDF
Evaluation of Biological Assets: Problems and Solutions 被引量:1
4
作者 Sarmite Rozentale Maira Ore 《Journal of Modern Accounting and Auditing》 2013年第1期57-67,共11页
The chief production elements of an agricultural enterprise are its biological assets and the choice and practical application of the evaluation methods, as the assets directly affect many aspects: decision making of... The chief production elements of an agricultural enterprise are its biological assets and the choice and practical application of the evaluation methods, as the assets directly affect many aspects: decision making of economic character by the financial statement user, indicators of financial operation analysis, inter-comparison of sector enterprises, assessment of the company value and taxes on its economic activity, and statistical data of the agricultural sector. The authors have used the discounted cash flow (DCF) as an alternative method and a model of system dynamics. Such a system dynamics method has not been used for assessment of biological assets so far. In the operating process, the company acquires or loses possession of the resources. It is vital to analyze the resources to see whether they comply with the concept of the assets and the terms of recognition. It is necessary for the same company as well as for external users of financial statements to get true information about the business and the value of money. Biological assets may be recognized in the company's accounting only when it is predictable that future benefits associated with these assets will flow into the enterprise. It is also important that the fair value or the cost can be measured reliably. 展开更多
关键词 biological assets assessment methods fair value
下载PDF
The Financial Structure of Italian Companies 被引量:1
5
作者 Carmelo Intrisano 《Chinese Business Review》 2012年第8期748-759,共12页
The choice of capital structure by firms is a recurring topic of corporate finance and evolving on a theoretical and empirical level. On a theoretical level, scholars propose variations to the models by removing the t... The choice of capital structure by firms is a recurring topic of corporate finance and evolving on a theoretical and empirical level. On a theoretical level, scholars propose variations to the models by removing the theoretical hypothesis or expanding variables considered, likewise, on an empirical level, researchers provide survey, which contributions aimed at increasing the understanding of the phenomenon as a whole, considering the possible events in the variety and variability of firms. In particular, one of the most debated topics in the literature regards the existence or absence of relationship between the choices of financial structure and firm value, or the determination of an optimal leverage for the value. Therefore, the attention of researchers has focused on the identification of relationship between debt and equity that maximizes firm's performance and meet shareholders' expectations in terms of return on capital employed for the same risk. Hence, the aim of this paper is to provide another piece to the cognitive complexity of the phenomenon, focusing the research on Italian firms, given the importance of leverage in the financial structure of Italian firms. The methodology used is based on the analysis conducted using the Mediobanca database aggregated sector by sector to identify the main determinants of financial structure. The conclusion is that it is not possible to say with certainty which financial structure theory better represents the behavior of Italian firms concerning financial structure. 展开更多
关键词 choice of financial structure debt financial firm value tax shield tangible assets coverage interest
下载PDF
Corporate Governance and the Financial Value of Financially Distressed Listed Companies
6
作者 Du Yong Chen Jianying +1 位作者 Yan Bo Du Jun 《Journal of Modern Accounting and Auditing》 2013年第12期1644-1654,共11页
The article combines the background of Chinese system, theoretically derivates the relationship between corporate governance and their financial value, selects a sample of loss listed companies from 2003 to 2009, and ... The article combines the background of Chinese system, theoretically derivates the relationship between corporate governance and their financial value, selects a sample of loss listed companies from 2003 to 2009, and studies how the level of corporate governance affects the value of listed company losses. Research results show that, among corporate governance factors, the largest shareholder and the market for corporate control have obvious positive effects on the financial value of loss listed companies; the proportion of state-owned shares, the type of audit opinion, and corporate govemance factors have obvious negative effects on the financial value of loss listed companies; and managerial ownership, the proportion of independent directors, and the size of the board have no obvious driving effect on the financial value of loss listed companies. 展开更多
关键词 financial value LOSS corporate governance driving
下载PDF
上一页 1 下一页 到第
使用帮助 返回顶部