It is not fit that every man should travel; it makes a wise man better, and a fool worse.& Feltham 并不是每个人都适宜旅行;旅行会使聪明人更聪明,愚笨人更愚笨。&费尔萨姆
A new idea was provided for security analysis with the appearance of the Feltham-Ohlson Valuation Model. 费森&奥尔森估值模型的出现为证券价值分析提供了新的思路。
The purpose of this paper is to found a convenient and effective new one based on the Feltham-Ohlson Valuation Model. 本文旨在通过价值倍数这一概念的提出,在费森&奥尔森估值模型的基础上建立一个更为便捷有效的证券估值模型。
In a sample of the A shares listed companies during 1999 to 2002, the paper analyze the relation between stock prices and earnings management by using the Ohlson and Feltham model. 本文选取1999~2002年沪市A股上市公司为研究样本,利用费森-奥尔森模型,通过分析股票股价与盈利管理之间的关系来研究盈利管理会不会误导投资者。