Finally, this paper takes the CAR in specific period as dependent variable, and takes the other factors as independent variable to carry on a multiple linear regression. The factors are the direction of the change of accounting estimate, the proportion of the change of accounting estimate to net profit, whether the sample company belongs to "improper group", good or bad news in annual report and so on.
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But Dan Bebber, an ecologist at the environmental group Earthwatch Institute, said the study relies on improper statistical methods.
但是,来自环保组织地球观察研究所(Earthwatch Institute)的生态学家丹·贝伯(Dan Bebber)表示说,该研究依赖于不正确的统计方法。
The major reason for this is the improper education mode in family and in school, the influence of the bad group of the same age and the pressure of the employment.
家庭和学校教育方式不当、不良同龄群体的影响以及就业的压力等,是导致青少年犯罪的重要原因。
Inferiority feelings involve a kind of negative mental experience, caused by improper self-evaluation; they indwell in the group of college students and influence their mental health severely.
自卑心理是由于个体对自我评价不当而产生的一类消极的心理体验,它广泛存在于大学生群体中,严重影响着他们的心理健康。
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