3) reputation effect of underwriters
承销商声誉效应
4) credit of the underwriter
承销商信誉
5) business amortization
商誉摊销
1.
There are some problems in business accounting:the increase of business assets does not stand for the increase of debt paying ability;business amortization has the negative effect for the profit target of enterprises;the over-profit ability of the business creation does not fade with the price amortization;business accounting connects with the international competition of the enterprises.
商誉会计处理存在的问题有:商誉资产的增加并不代表偿债能力增强;商誉摊销对企业的利润指标产生负面影响;商誉创造超额收益的能力不随价值摊销而消失;商誉的会计处理关系到企业的国际竞争力。
6) underwriter reputation
券商声誉
1.
The analysis suggests that:(1) there exists no indistinct links between IPO underpricing and such variables as the underwriter reputation and the size of offerings;(2) the underwriter reputation shows remarkable dif.
以1990—2005年间发行的1 230个IPO公司为样本,采用一套新的切合中国国情的券商声誉测算方法,区分不同IPO发行制度进行实证分析,结果发现:(1)与国外市场相比,我国券商声誉、股票发行规模、公司发行前存续时间等变量对抑价率的影响较弱。
补充资料:承销
承销——
所谓承销就是将股票销售业务委托给专门的股票承销机构销售。按照发行风险的承担、所筹资金的划拨及手续费高低等因素划分,承销方式有包销和代销两种。
说明:补充资料仅用于学习参考,请勿用于其它任何用途。
参考词条