财务投资者

该银行家问道：如果它们可以得到银团贷款或通过上市融资，为何要（向一位战略或财务投资者）出售股权？

If they could get a syndicated loan or do a listing to raise funds , why sell their equity [ to one strategic or financial investor ] ? , the banker asks .

巴克莱欧洲地区财务投资者业务的联席主管肯•麦格拉思（KenMcGrath）表示：“金融危机过后，世界发生了变化。人们对我们行业中薪酬机会的认识发生了改变。”

Ken McGrath , the co-head of financial sponsors for Europe at Barclays , says : " Post-crisis the world has changed . There has been a shift in perception of the remuneration opportunity in our industry . "

天使投资者向小型初始企业或创业者提供创业资金的财务投资者。

Angel investor a financial backer providing venture capital funds for small startups or entrepreneurs .

去年有15家私募股权基金和财务投资者进行了并购，交易金额总计逾10亿美元，也创下纪录。

There were 15 PEs and financial buyer deals valued at more than $ 1bn , another record .

财务投资者也开始跃跃欲试，似乎已随时准备开出支票进行大额股权交易。

Financial buyers are limbering up too , and seem prepared to write bigger equity cheques to get deals done .

不过财务投资者和机构（无论是来自国内还是国外）仍在大举买进住宅和商业房地产股份。

But financial investors and firms foreign and domestic alike continue to buy up stakes both in residential and commercial properties .

资本的逐利性决定了外资银行的资本将随着全球范围内相对赢利能力的变化而变化，因而所谓的战略投资者最终会演变为一个追逐现实利润的财务投资者。

Capital of foreign banks will vary with the global relative profitability which conditioned by profit-driven of foreign capital , therefore the so-called strategic investors will evolve into the financial investors who chase the reality profits .

上市公司是证券市场的主要组成部分，上市公司对外提供的财务报告成为投资者等利益关系人作决策的重要依据。

The financial reports listed companies providing for investors are important basis for stakeholders ' decision making .

公司从投资者那里获取资金，同时公布财务报表帮助投资者进行投资决策。

Companies obtain funds from investors , and publish financial statements to help investors make investment decisions .

提供项目投融资服务，为政府、项目法人、财务或战略投资者以及工程建设等各方搭建合作平台。

Project financing service by establish platform for cooperation between government , project entity , financial or strategic investor and engineering constructor .

相反，拥有财务利益的投资者将决定，在发行或有资本时，每家银行应该支付多少比较爱冒险的银行将会受到市场的惩罚。

Instead , investors with a financial interest would decide what each bank should pay when contingent capital was issued with riskier banks penalised by the market .

此后，这两家私人股本公司根据丽丽普特的财务报表对投资者表示，它们在丽丽普特所持股份的价值已翻了一番。

Since then , the private equity firms relying on the financial statements of Lilliput told investors the value of their stake in the company had doubled .

预测上市公司财务危机是投资者、债权人及证券市场监管机构所广泛关注的课题。

How to predict the financial distress ( FD ) of a listed firm remains a subject of wide concern to investors , creditors and securities supervisory organs .

美国国际集团没有披露友邦作为独立实体的财务状况，投资者正等待更加透明和全面的账目报告。

AIG does not disclose the detailed financial performance of AIA as a separate entity and buyers await the publication of a more transparent and comprehensive set of accounts .

另一位资历颇深的中国私募股权行业领袖表示，拥有明确以及中短期财务目标的投资者的出现，非常有助于作为一种外部力量影响变革进程。

Another very experienced Chinese private equity leader says the presence of investors with very specific and time-limited financial goals really helps to affect that change as an outside force .

这样不真实的数据，不真实的财务报告是投资者受到严重的经济损失，而且严重打击了投资者的信心股份制公司的发展，使信息披露的领域里形成了一个新的市场。

Such untrue financial reports will make a great economic damage to investors and dent their confidence . Meanwhile , the blossom of joint-stock company leads a brand new market for information disclosure .

尽管往往通过国有银行发售（银行充当中介并据此收取费用），但如果第三方发行人遇到财务困难，投资者并无收回本金的保障。

Though often sold through state banks , which collect fees for acting as intermediaries , there is no guarantee that investors will get their money back if the third-party issuer has financial difficulties .

财务报告是投资者获取企业信息的重要来源，是投资者进行投资决策的主要依据，如何提高财务报告的可靠性则成为各方面关注的焦点。

The financial report is an important source of business information for Investors , and influence investment to decide . How to improve the reliability of financial reporting has become the focus in all aspects .

财务报告质量与投资者保护&事件研究法的经验证据

Quality of Financial Risk and Protection of Investors

学生们每六人一组，认真学习财务知识，起草投资者报告。

Students , six to a table , pore over financials and craft investor presentations .

新事业财务的基础巩固投资者和构造组织设计和公司冒险。

Foundations of New Venture Finance Securing Investors And Structuring Organization Design and Corporate Venturing .

过度发行股权融资导致公司财务质量下降，投资者的利益损失。

Over - financing leads to the decreasing of company finance quality and losses of investors .

年度财务报告是以投资者为代表的上市公司外部的利益相关者了解公司财务状况和经营成果，进而进行各种相关决策的最重要的信息来源之一。

Annual Financial Statement is one of the most important information sources of listed company to outside investors .

当会计数据不能有效地反映企业价值时，企业倾向于披露更多非财务信息以满足投资者对信息的需求。

Firms increase disclosure in response to investor information demands when accounting data are less useful in assessing firm value .

企业治理层级的财务监控主要指投资者（股东和债权人）、董事会、监事会监控。

Enterprise governance level mainly refers to the investors ( shareholders and creditors ), the board of directors , and supervisors .

一方面，财务重述会影响投资者对公司的信心，从而引起股价的下跌，降低公司的市场价值，损害股东权益。

On the one hand , financial restatement will make stock prices fall down , and take loss to shareholders ' benefit .

上市公司一旦陷入财务危机就会给投资者、经营者、所有者及其他利益相关者带来巨大的损失。

Once the listed companies into financial distress , it will bring huge losses to investors , operators , owners and other stakeholders .

在理论上，财务分析师可增进投资者的知识且可降低资本市场资讯不对称。

The empirical studies show that stock price could mislead investors behavior and enhance the impact of the nature of news on stock returns .

在资本市场中，能否有效地进行投资决策取决于对信息的吸收和处理能力，而财务报告即是投资者获取信息的一个重要渠道。

Whether you can invest effectively depends on ability to absorb and process information . Financial report can be regarded as an important channel to acquire information .

其他公司则停止在美国提交季度财务报表，致使投资者对公司在中国的运营情况毫不知情。

Others simply stopped submitting quarterly financial statements in the United States , leaving investors in the dark about what was happening with their operations in China .