Translation glossary: Финансы

A study by Lev and Thiagarajan (1993) represents a significant contribution to the fundamental identification process associated with the fundamental analysis approach. The authors expand the standard returns/earnings regression model to include twelve fundamental signals identified during a "quality of earnings" survey of the financial press and analyst publications. The fundamentals appeal to the economic intuition behind financial statement analysis. This study was the first to utilize an economic intuition approach as compared to the data-driven approach of prior studies. The study reveals that fundamental signals can be viewed as value-relevant, and thus explains why analysts typically search for information other than current earnings to properly value a firm and assess the quality of earnings.
http://gold.investfunds.ru/news/147/
http://rosfincom.ru/bank/38318.html
http://subscribe.ru/archive/inet.thoughts.inetquestions/thre...
http://www.johnson.cornell.edu/parkercenter/docs/studentrese...
http://www.cfin.ru/ias/rev_in_acc.shtml?printversion

The Managers’ underwriting spread

Причитающийся Менеджерам спред андеррайтеров (разница гаранта)

inglés al ruso