Review on the Loss Problem of the Listed Corporations Based on the Valuation
نویسنده
چکیده
—The scope of the existing literatures about loss firms includes the value relevance of accounting earnings, the heterogeneity of the value of the loss companies, the value drivers and driving mechanism of the loss corporations and the relation between the loss reversibility and the value of the loss corporations. They found some perspectives and experiences which will benefit the valuation of loss corporations in China's capital market, which will help to enrich the theoretical system of assessing value of the company and to judge their reasonable value of the loss listed corporations on the context of China. Keywords——loss; accounting earnings; heterogeneity; loss
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