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| 从高管眼中透视上市公司的亏损 | |
| 引用本文： | 鄢波, 杜军, 杜勇, 陈建英.从高管眼中透视上市公司的亏损[J].华东经济管理,2008,22(5):62-65. |
| 作者姓名： | 鄢波 杜军 杜勇 陈建英 |
| 作者单位： | 1. 广东海洋大学经管学院,广东,湛江,524088 2. 西南大学经济管理学院,重庆,400715 3. 西南大学,财务处,四川,成都,610065 |
| 基金项目： | 国家自然科学基金 , 广东省湛江市科技攻关项目 , 广东海洋大学校科研和教改项目 , 广东海洋大学实验研究项目 , 广东省会计科研项目 |
| 摘 要： | 文章从高管的角度透视上市公司的亏损,按亏损对上市公司价值的影响将其分为折价型亏损和溢价型亏损,在分析各类亏损产生的原因基础上,指出对于溢价型亏损,高管人员不必惊慌,需要耐心期待;时于折价型亏损.则需要高管人员采取恰当措施进行拯救. |
| 关 键 词： | 溢价 折价 调整 |
| 文章编号： | 1007-5097(2008)05-0062-04 |
| 修稿时间： | 2007年10月31 |
The Losses Perspective of Listed Companies from the Executives Eyes |
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| YAN Bo; DU Jun; DU Yong; CHEN Jian-ying.The Losses Perspective of Listed Companies from the Executives Eyes[J].East China Economic Management,2008,22(5):62-65. | |
| Authors: | YAN Bo; DU Jun; DU Yong; CHEN Jian-ying |
| Institution: | 1.Economics and Management School; Ocean University of Guangdong; Zhanjiang 524088; China; 2.Economics and Management School Southwest University; Chongqing 400715; 3.Finance Department; Southwest University; Chengdu 400715; China |
| Abstract: | This paper Perspective the losses of listed companies from the executives eyes.According to the influence on the value of listed companies,the losses will be divided into discount-type and premium-type losses,and on the basis of the analyze on the cause of losses of various types of losses,it points out that executives need not panic and patience hopes for the premium-type losses,and for a discount of losses,the need for executives to take appropriate measures to carry out the rescue. |
| Keywords: | premium discount adjustment |
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