relativevalue strategy 相对价值策略
Owing to differences in accounting system among different countries, there are imperfections in the relativevalue approach in the assessment of crossborder mergers and acquisitions.
由于各国会计制度的不同，相对价值法在跨国并购估价中存在缺陷，因此以自由现金流量为基础的估价方法在跨国并购中占有重要地位。
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