本文提出新的建立于资产相关性之上的信用相关性模型。
This paper constructs a new credit correlation model based on asset correlation.
另一个涌入另类资产(如众所周知的对冲基金和私募股权)的原因在于他们的收益与其他资产的收益无相关性。
Another rationale for the move into alternative assets (as hedge funds and private equity are known) is that returns are uncorrelated with those on other assets.
检验在不同经济环境下，金融资产公允价值变动额与股票价值的价值相关性。
Inspect the relevance between fair value variation of financial assets and the stock value.
有关金融危机的理论研究表明，资产价格波动与银行脆弱性之间存在很强的相关性。
The literature concerning the financial crises shows that asset price volatility and banking fragility have strong correlation.
我们提出了一种前景的股票价格时间序列的相关性的研究，讨论了“资产树”的建设和应用。
We present an outlook of the studies on correlations in the price time-series of stocks, discussing the construction and applications of "asset tree".
假设企业资产价值波动之间的双随机正态分布，从资产价格系列估计信用质量的相关性。
Suppose a double variable normal distribution between the volatility of asset value, the correlation of credit quality can be derived.
无形资产对信息技术业而言，其价值相关性程度较之其他产业更强一些。
For the information technology, the value relevance of the intangible asset is much stronger than other industry.
在信用风险一定的情况下，我们通过选择不同相关性的资产减小组合的风险。
When the risk of assets is constant, we can select different correlation of assets to minimize the risk of portfolio.
故净资产收益率、销售利润率的变化同CPI、M_1的变化相关性也变得较权益乘数、资产负债率差。
So, compared with the rights multiple and the property liabilities rate, the relativity between the change of rate of earning, the sale profit, and the change of the CPI and the M_1 becomes less.
单变量检验结果表明，净资产收益率与股价超额收益具有显著的正价值相关性，审计意见类型则弱之；
Single-variable test shows that excess earning of stock price has a high positive correlation with return ratio on net assets, but a weak correlation with audit opinion type.
其次，本文述评了无形资产会计规则和无形资产价值相关性研究文献。
Secondly, the study surveys and synthesizes much of research, focusing on the accounting regulation of intangibles and the value relevance of intangibles.
为了克服这个困难，文学建议选择替代资产，遵循相同的特点，并具有高度相关性的价格与不可观察天气合同。
To get over this difficulty, literature suggests choosing a substitute asset that follows the same characteristics and has a highly correlated price with the unobservable weather contract.
EVA和公司绩效的相关性高于净利润和总资产，对公司业绩评价也更加合理；
Second, compare with the index of net profit and total assets, EVA is more relevant with corporate performance and is more reasonable for the companies'performance evaluation.
为建立最佳的资产组合而对以往收益率、价格波动及不同资产价格相关性所进行的统计分析。
The statistical study of historic returns, price volatility and price correlations in order to establish the best portfolio.
新会计准则颁布后，每股净资产的价值相关性稍有提高，主要是由于新会计准则逐渐从“收入费用观”转向“资产负债观”。
After the accounting standard proclaimed, the net assets per share increased a little, because the concept of the accounting standard varies from"revenue-expense view"to"asset-liability view".
因此对于公允价值信息可靠性较高的交易性金融资产和可供出售金融资产，采用公允价值计量能够提高会计信息的决策相关性。
So it could improve the decision usefulness of accounting information to measure the trading securities and available for sale securities by fair value which can be measured reliably.
资本结构对净资产收益率无相关性；
The capital structure has no relation to the return on net assets;
文章对违约概率、违约损失率、违约敞口、期限因素以及违约相关性等信贷资产组合信用风险的风险因子的度量进行了综合研究。
In this article, the author presents his studies in measuring such credit risk factors as default possibility, default loss, default exposure and maturity and default...
文章对违约概率、违约损失率、违约敞口、期限因素以及违约相关性等信贷资产组合信用风险的风险因子的度量进行了综合研究。
In this article, the author presents his studies in measuring such credit risk factors as default possibility, default loss, default exposure and maturity and default...
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