財(cái)務(wù)報(bào)表分析與證券投資(參考版)
2024-12-11 12:21本頁(yè)面
【正文】 otherwise we sell. ? Frankel and Lee, Journal of Finance, 1999 To get papers mentioned, from a PKU puter, go to or just ask from me. 39 How Important is Accounting Information? ? January 22, 2022, after market closed, ATamp。 M e l i n d a G a t e s F o u n d a t i o n ）18 荷蘭銀行（A B N A M R O B a n k N . V . ）19 法國(guó)興業(yè)銀行（S o c i e t e G e n e r a l e ）20 巴克萊銀行（B a r c l a y s B a n k P L C ）21 法國(guó)巴黎銀行（B N P P a r i s b a s ）22 德國(guó)德雷斯頓銀行（D r e s d n e r B a n k A k t i e n g e s e l l s c h a f t ）23 富通銀行（F o r t i s B a n k ）24 加拿大鮑爾集團(tuán)（P o w e r C o r p o r a t i o n o f C a n a d a ）25 東方匯理銀行（C A L Y O N S . A . ）26 景順資產(chǎn)管理公司（I N V E S C O A s s e t M a n a g e m e n t L i m i t e d ） 28 China’s Stock Market: A tenyear perspective From zero to an important emerging capital market First developed fast, then became stagnant: Fewer new listings Market index down Raises less capital Less trading activities Listed panies performed worse Overall Less important in the booming economy! 29 The Users of financial statements ? Equity investors ? Creditors ? Government ? Customer ? Suppliers ? Labor union 30 課程結(jié)構(gòu) 第一節(jié) 會(huì)計(jì)信息與資本市場(chǎng)介紹 第二節(jié) 會(huì)計(jì)報(bào)表回顧 資產(chǎn)負(fù)債表 第三節(jié) 會(huì)計(jì)報(bào)表回顧 損益表 第四節(jié) 會(huì)計(jì)報(bào)表回顧 現(xiàn)金流量表 第五節(jié) 贏余管理與贏余質(zhì)量 第六節(jié) 贏利能力分析 第七節(jié) 贏利預(yù)測(cè) 第八節(jié) 風(fēng)險(xiǎn)分析 第九節(jié) 證券價(jià)值評(píng)估 31 Perspectives of This Course ? A security analyst’s perspective ? Emphasize two issues: Earnings Management and valuation 32 Earnings Management: Rao, Teoh, Wong, Review of Accounting Studies, 1998 33 Earnings Restatements – Min Wu, HKUST 34 35 36 Widespread Earnings Manipulation (Jiang and Wang 2022) 37 Accountingbased Valuation ? Who are my peers? Earnings multiples, bookvalue multiples, sales multiples ? EVA174。 I n t e r n a t i o n a l L i m i t e d ）5 高盛公司 （G o l d m a n S a c h s amp。 1 財(cái)務(wù)報(bào)表分析與證券投資 2 The Father of AccountingLuca Paci
教學(xué)課件相關(guān)推薦
鄂ICP備17016276號(hào)-1