| 词条 | 企业分析与估价 |
| 释义 | 图书信息出版社: 高等教育出版社; 第1版 (2005年3月1日) 外文书名: Business Analysis and Valuation: Using Financial Statements 丛书名: 高等学校会计学类英文版教材 平装: 368页 正文语种: 简体中文, 英语 开本: 16 ISBN: 7040162253 条形码: 9787040162257 尺寸: 26.8 x 20.2 x 1.4 cm 重量: 599 g 作者简介作者：(美国)帕利皮尤(palepu.K.G.) (美国)希利(Healy P.M.) (美国)伯纳德(Bernard V.L) 编者：方军雄 Krishna G．Palepu，美国哈佛商学院会计和控制学系首席教授，工商管理教授，其研究领域包括公司兼并收购的效率、公司财务政策、投资者沟通程序等。Palepu教授曾获得1997年度wildman奖，美国会计学会1999年度会计人物杰出贡献奖。 Paul M．Healy，美国哈佛商学院工商管理教授，其研究领域包括公司披露政策及其对资本成本的影响、兼并收购的效率、盈余管理和管理层激励。Healy教授曾获得美国会计学会1990年度和1999年度会计人物杰出贡献奖，1997年度Wildman奖。 victor L．Bernard，美国密歇根大学佩顿会计研究中心会计学教授，其研究领域包括公司财务报告、财务报表分析、财务经济学等。Bernarcl教授曾获得美国会计学会1991年度、1993年度和1999年度会计人物杰出贡献奖、1997年度Wildman奖。Bernard教授不幸于1995年辞世。 改编及审校者简介 方军雄，复旦大学管理学院会计学讲师，师从于李若山教授，2002年获得管理学博士学位，CPA，研究方向为会计与资本市场实证研究。 洪剑峭，复旦大学管理学院会计学副教授，副系主任，师从于谷超豪院士，1994年获得数学博士学位。研究领域包括会计与资本市场实证研究、解析会计研究。 内容简介《企业分析与估价》的框架结构独具特色，不同于常见的“报表结构介绍一报表科目分析一比率分析”的体例安排，而是跳出会计数字的迷宫，从最原初的企业性质开始阐述财务报表与企业商业活动之间的关系，然后逐步讲解战略分析、会计政策分析和财务报表分析。全书包括三个部分：第一部分概要地介绍了“借助财务报表进行商业分析和评估的框架”，第二部分具体展开描述了“商业分析和评估工具”，第三部分是前两部分（框架和工具）在实务领域的应用，包括权益证券的价值评估、信用分析和破产危机预测、兼并收购的定价和融资等。 《企业分析与估价》理论与实务相结合的综合训练对身处以“3C（change、competition、customerization）”为特征的信息经济时代的学生很有益处，非常适合作为本科、会计学硕士和MBA的高级会计课程教材。 目录Part 1 FRAMEWORK A Framework for Business Analysis and Valuation Using Financial Statements The Role of Financial Reporting in Capital Markets From Business Activities to Financial Statements From Financial Statements to Business Analysis Summary Discussion Questions Part 2 BUSINESS ANALYSIS AND VALUATION TOOLS Strategy Analysis Industry Analysis Applying Industry Analysis: The Personal Computer Industry Competitive Strategy Analysis Corporate Strategy Analysis Summary Discussion Questions Overview of Accounting Analysis The Institutional Framework for Financial Reporting Factors Influencing Accounting Quality Steps in Doing Accounting Analysis Accounting Analysis Pitfalls Value of Accounting Data and Accounting Analysis Summary Discussion Questions Implementing Accounting Analysis Recasting Financial Statements Asset Distortions Overstated Assets Understated Assets Liability Distortions Equity Distortions Summary Discussion Questions Appendix: Recasting Financial Statements Into Standardized Templates Financial Analysis Ratio Analysis Cash Flow Analysis Summary Discussion Questions Appendix: Part A: Nordstrom, Inc. Financial Statements Part B: The TJX Companies, Inc. Financial Statements Pr'ospective Analysis: Forecasting Relation of Forecasting to Other Analyses The Techniques of Forecasting Making Forecasts Sensitivity Analysis Summary Discussion Questions Appendix: The Behavior of Components of ROE Prospective Analysis: Valuation Theory and Concepts Defining Value for Shareholders The Discounted Abnormal Earnings Valuation Method Valuation Using Price Multiples Shortcut Forms of Earnings-Based Valuation The Discounted Cash Flow Model Comparing Valuation Methods Summary Discussion Questions Appendix: Reconciling the Discounted Dividends and Discounted Abnormal Earnings Models Prospective Analysis: Valuation Implementation Detailed Forecasts of Performance Computing a Discount Rate Terminal Values Computing Estimated Values Summary Discussion Questions Part 3 BUSINESS ANALYSIS AND VALUATION APPLICATIONS Equity Security Anlysis Investor Objectives Equity Security Analysis and Market Efficiency Approaches to Fund Management and Securities Analysis The Process of a Comprehensive Security Analysis Performance of Security Analysts and Fund Managers Summary Discussion Questions Credit Analysis and Distress Prediction The Market for Credit The Credit Analysis Process Financial Statement Analysis and Public Debt Prediction of Distress and Turnaround Summary Discussion Questions Mergers and Acquisitions Motivation for Merger or Acquisition Acquisition Pricing Acquisition Financing Acquisition Outcome Summary Discussion Questions Corporate Financing Policies Factors That Determine Firms' Debt Policies The Optimal Long-Term Mix of Debt and Equity The Financing of New Projects Factors That Determine Dividend Policies Summary Discussion Questions Communication and Governance Governance Overview Management Communication with Investors Communication Through Financial Reporting Other Forms of Communicating with Investors Auditor Analysis Audit Committee Reviews Summary Discussion Questions Index |
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