现金股利政策是现代公司财务理论研究的一个重要领域。
Cash dividend policy is an important area of research on modern corporate financial theory.
这种普遍存在的鲜明对比与经典的公司财务理论是矛盾的。
This striking comparison is contradictory to classic theory of corporate finance.
刘明辉。主译，《公司财务理论》，东北财经大学出版社，2002。
William L. Megginson, Corporate Finance Theory, Pearson Education Limited, 2002;
其应用领域主要有行为资产管理实践、行为公司财务理论与实践、行为金融物理研究等。
Several specific applications of behavioral finance include behavioral assets management practice, behavioral corporate financial theory and practice, and behavioral econophysics studies.
在此基础上，基于当代企业特征的现实性变迁，本文认为传统的公司财务理论正面临严重挑战。
With the changing of firmcharacter, the paper also finds that the change of the firm charactechallenge the corporate finance.
新兴的公司财务理论开始鼓励企业扩大债务规模，以期获取更多收入。于是乎，发行高评级公司债的企业逐渐减少。
The number of companies issuing such high-grade debt dwindled, as corporate-finance theory encouraged companies to borrow more heavily to increase earnings.
本文的研究对上市公司财务杠杆的选择有一定的指导作用，并对该问题的理论研究有一定借鉴意义。
The research of this thesis has certain guidance functions to the choice of the financial lever of listed company, and there is sure meaning to the theoretical research of this question for reference.
上市公司财务报告作为信息的主要载体，其披露形式、内容及频率便成为理论界与实务界共同关注的热点。
As the listed company finance report is used as the main carrier of its information, its form, contents and frequency of disclosure is the common concerns of theory field and practice field.
科学、合理地分析和评价上市公司财务综合状况已成为当前财务管理理论和实践的一个重要课题。
How to evaluate the comprehensive financial affairs of listed company in a scientific and rational way is an important subject in the theory and practice of the finance management at present.
本文的研究是从智能理论角度着手，把粗糙集理论与神经网络技术应用于我国上市公司财务预警的研究当中。
In this paper, begin with agent technology - rough set theory and ANN technology have been applied to research on financial risk.
第二部分是我国上市公司财务重述市场反应的理论分析。
Theory analysis, about effects caused by financial restatements of listed company.
近年来，国内外频频爆发上市公司财务舞弊案件，引起理论与实务界的广泛关注。
In recent years, the financial frauds of listed companies have broken out again and again at home and abroad, and they cause extensive concern of theoretical and practical field.
第2节从理论和实践两方面分别探讨了上市公司构建财务预警系统的必要性和可行性，为我国上市公司财务预警监测系统的构建提供支撑。
Section 2 discusses the necessity and feasibility of the construction of the financial early-warning system of listed company from theoretical and practical Angle.
第二部分，阐述财务控制及财务控制模式的相关概念及理论，为集团公司财务控制模式研究进行必要的理论铺垫；
The second describes the relative concepts and theories of financial control and financial control model, it is hoped to supply necessary theoretical foundation to the research of group corporations.
二是运用“舞弊三角理论”进行实证分析，得出影响我国上市公司财务报告舞弊的压力因素、机会因素和借口因素。
The second is that I use "Triangle Theory of Fraud" and empirical analysis, to discover that the pressure factors, opportunity factors and excuse factors;
二是运用“舞弊三角理论”进行实证分析，得出影响我国上市公司财务报告舞弊的压力因素、机会因素和借口因素。
The second is that I use "Triangle Theory of Fraud" and empirical analysis, to discover that the pressure factors, opportunity factors and excuse factors;
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