|
Review on the Loss Problem of the Listed Corporations Based on the ValuationKeywords: ——loss , accounting earnings , heterogeneity , loss reversibility Abstract: ——The scope of the existing literatures about loss firmsincludes the value relevance of accounting earnings, theheterogeneity of the value of the loss companies, the value driversand driving mechanism of the loss corporations and the relationbetween the loss reversibility and the value of the losscorporations. They found some perspectives and experienceswhich will benefit the valuation of loss corporations in China'scapital market, which will help to enrich the theoretical system ofassessing value of the company and to judge their reasonablevalue of the loss listed corporations on the context of China.
|