The assumption has long been that Goldman will find a place to put that cash to work, and earnings will rebound. 人们一直认为高盛能找到运用这些现金的地方,盈利将会出现反弹。
Cash dividends, reduce retained earnings and become a current liability when declared. 现金股利,在宣布时将减少保留盈利并成为一项流动负债。
Unexpected cash dividends have little impact on the earnings signal, which is in consistent with the dividend irrelevance arguments. 现金股利和股票收益之间也没有明显的联系,这和股利不相关理论是一致的。
Lehman is considering options to raise cash before its earnings report next month including selling a stake in itself or selling all or part of its asset-management arm or its commercial real estate portfolio, according to people familiar with the discussions. 据知情人士透露,雷曼正在考虑下个月发布业绩报告前的筹资方案选择,其中包括出售雷曼本身的股份,部分或全部出售其资产管理部门,或是出售其商业房地产组合。
Asia Aluminum claimed that the debt restructuring was needed because of deteriorating cash flow and earnings, combined with rising costs and debt burden. 亚洲铝业声称,由于现金流和收益状况日益恶化,加之成本和债务负担不断增加,债务重组是必需之举。
The company, based in the southern province of Guangdong, claims that the restructuring is needed because of deteriorating cash flow and earnings, and rising costs and debt burden. 该公司声明,必须进行债务重组的原因是现金流和收益的恶化以及成本和债务负担的不断增加。亚洲铝业总部位于中国南部广东省。
The family's cash earnings have evaporated, snatched away by a manufacturing crash cascading across China caused by falling global demand for its goods. 家里的现金已经如水汽般蒸发掉了,随著由于全球对产品需求降低导致全中国范围内生产资金流失而消失。
Definitions of direct and indirect compensation to ensure participants understand and appreciate Base Salary, Total Cash, Total Earnings and Total Remuneration concepts. 定义直接和间接薪资,以确保学员理解基本工资,所有的现金收入,总收入,及总报酬的内容。
They should concentrate on cash flows that is, the cash that comes in versus the cash that goes out rather than accounting earnings. 它们应全力关注现金流即流入和流出的现金而非会计收益。
Asset-securitization usually means to a new financing method to issue bond which take a boodle of assets with lack of fluidity but stable cash earnings as the foundation assets through the action of structure recombine and credit update. 资产证券化通常是指以缺乏流动性、但具有稳定未来现金流的资产作为信用交易基础,通过结构重组和信用增级,发行证券的融资方式。
Three requirements for the payment of a cash dividend are: retained earnings, an adequate cash position and dividend action by the board of directors. 支付现金股利需具备三个条件:留存收益、充足的现金和董事会的分红决定。
I have not seen a situation where insiders have tried to cash out by selling shares into the inflated earnings. 迄今为止,我还没有看到管理层试图以虚高的股价出售股份变现的案例。
Except for physical paper bills belonging to tourists, to drug dealers, or to foreign workers sending cash earnings home to relatives, money does not cross borders. 除了旅游者、毒贩、给家人寄钱的外国工人手上的纸币,货币不会跨越国界。
As the cash flow rights increase, earnings management decrease; 随着其现金流权比例的增加,上市公司的盈余管理规模下降;
This result exhibit that ultimate ownership structure play an important role in earnings management, the divergence of cash flow right and voting rights significant impact earnings management. 表明上市公司的金字塔型所有权结构对于其盈余管理的行为具有显著的影响,终极所有人的现金流权和控制权分离的现象,加剧了上市公司盈余管理的程度。
A series of tables are formulated on the economic indices adopted in the feasibility study of the project, cost evaluation, cash flows, internal earnings, profit evaluation, sensitive factor analysis. 根据第三部分中风险分析的结果,编制了项目可行性研究经济指标、成本估算表、现金流量及内部收益率、利润测算表、敏感因素的影响等一系列表单;
The persistence of earnings from cash flow is greater than that of earnings from accruals. 现金流量所产生的会计盈余的持久性要大于会计应计量所产生的会计盈余的持久性。
Empirical Analysis of Cash Dividends and Future Earnings of Listed Corporations 现金股利与上市公司未来收益的实证分析
Corporate identity factors include: the company size, profitability, cash flow, earnings, growth, state-owned shares ratio, asset structure, non-debt tax shield and the board size and composition. Part ⅲ is composed of research assumptions and model. 公司特征因素包括了:公司规模、盈利能力、收益现金流、成长性、国有股比例、资产结构、非债务税盾和董事会规模及其构成。第三部分为研究假设和模型的建立。
Besides, we pay attention to the impact that managerial ownership and ownership property has on the correlation of cash compensation and earnings quality. 同时,本文还针对我国的特殊制度背景,对样本数据进行分组,研究高管持股及控股股东股权性质对现金报酬与盈余质量相关关系的影响,从而丰富和拓展了国内这方面的研究。
The purpose of the cash flow management is to reduce the amount of cash holdings so as to maximize cash savings so that the idle cash for investments can be translated into corporate earnings. 在保证企业正常经营活动的同时,如何降低现金持有量、最大限度的的节约现金,以便将闲置的现金用于投资,转化为企业的收益,这就是现金流管理的目的。
After introducing various forms of the finance lease, comparing cash flow and earnings of different finance leases and bank borrowings, preliminary draw for commercial real estate project financing project mode. 本文以SZY公司融资租赁项目为例,通过介绍融资租赁的各种形式,比较融资租赁和银行借款的现金流、收益状况,初步得出通过售后租回获得商业地产项目融资的项目模式。
The regression analysis showed that the change of comprehensive performance was primarily significantly correlated to free cash flow, earnings management and the size of the company. 回归分析表明,综合绩效的变化主要与自由现金流量、盈余管理、公司规模显著相关。
On the one hand, this product is broken into fixed-income securities and option. Then use the methods of discounted cash flow and Monte-Carlo simulation to calculate the earnings of each part, finally sum them up to the total revenue. 一方面,将产品拆分为固定收益部分和期权部分,运用现金流贴现和蒙特卡罗模拟方法分别计算两部分的收益,加总得到总收益。
Meanwhile, free cash flow on the basis of earnings in the sum also has incremental information content. 同时,自由现金流量在总括盈余的基础上也具有增量的信息含量。
Finally, using a simple model of free cash flow valuation method of earnings valuation method and complex valuation model, calculated the theoretical price Kweichow Moutai and the Yanghe River share the. 最后利用简单估值模型中的市盈率估值法和复杂估值模型中的自由现金流量估值法,计算出了贵州茅台与洋河股份两者的理论股价。
The fifth chapter uses the discounted free cash flow and earnings of the valuation method of two companies, two companies estimate the reasonable price interval, and the valuation method of error prompt. 第五章分别采用自由现金流折现法和市盈率法对二家公司进行估值,估算出二家公司的合理价格区间,预测结果及给出启示。
Through the financial viability of net cash flow and accumulated earnings capital analysis index, to inspect the project financial viability. 通过财务生存能力分析项目净现金流量和累计盈亏资金等分析指标,来考察项目的财务生存能力。
Relatively, rational insider also can choose to pay or less pay cash dividend and retained earnings in the enterprise internal. 相对来说,理性的内部人也会选择少支付或者不支付现金股利而将收益留存在企业内部。