超额收益法

通过超额收益法得到：股票市场对2002&2004年上市公司披露的良好内部控制信息有显著正面反应；

From the Cumulative Abnormal Return method : stock market has reacted strongly to the good internal control message in a positive way ;

其次，本文以110家深交所A股上市公司为样本，首先采用事件研究法中的超额收益法来衡量基于投资者估值变化的市场反应。

This paper obtained 110 A-share listed company for study samples from all the companies in shenzhen stock exchange listing . Firstly , it used the cumulative abnormal return method of event study method to measure the market reaction based on valuations changing by investors .

按照上述思路，在梳理相关文献的基础上，论文首先运用累计超额收益法（CAR）考察了我国上市公司超能力派现的市场反应。

On the basis of reviewing the existing literature , the paper examined the market reaction of the ultra-ability dividends payout announcement by Cumulative Abnormal Return method ( CAR ) The empirical result shows that the market reaction is quite impassive and even negative .

本文采用超额收益法与财务指标法对中国证券市场中的特别处理公司（以下简称ST公司）重组绩效进行了实证研究。

The paper makes an empirical analysis on the restructuring performance of Special Treatment corporate ( hereinafter referred to as ST corporate ) in Chinese securities business by using abnormal return method and financial indicator method .

通过使用累积超额收益法和财务指标分析法对ST上市公司资产重组的绩效进行了实证研究，最后对实证的结果进行了分析从而提出了与之相关的政策建议。

After that , this paper use Cumulative Abnormal Return method and financial indicator method respectively to analyze the performance of the corporate restructuring . The last section of the paper is the analysis of the empirical study results and my own policy advices .

技术资产估价与超额收益法浅析

Analysis of Technical Asset Assessment and Extra benefit Method On the Benefit of Law

在此基础上，提出了研究假设并运用超额收益法确定了研究的模型。

On these bases , we put forward research hypothesis and confirm research model with application of the Cumulative Abnormal Return method .

再采用累计超额收益法、回归分析法，研究证券市场对应收账款传递信息的反应。

At last , this thesis employs the measure of abnormal returns and the method of OLS to study the response of stock market to the information cont.

运用超额收益法和多元回归分析法，研究了深市A股市场对重大关联销售事项的公告的反应。

This paper studies the response of A-share market to the announcement on the related-party transactions , with the method of excess earnings and multiple regression analysis .

在纵向评价方面，可采用多维分析法、战略矩阵图法、多因素分析法、超额收益法和平衡计分卡法予以评价；

In longitudinal evaluation , the following methods can be adopted : multi-dimension analysis , strategy matrix diagram , multi-factor analysis , superior earnings analysis and balanced scorecard analysis ;

运用超额收益法对深圳和上海证券市场的股利政策市场效应进行实证研究，探析不同类型股利的市场效应及投资者行为。

This article uses the method of cumulative abnormal return ( CAR ) & one type of the case research technique to analyze the market effect of dividend policy in Shenzhen and Shanghai stock markets .

并且研究分析了倍率法、超额收益现值法这两种创新方法，以及可以应用于技术资产创新企业整体评估的期权定价法和EVA模型。

This article analyses two innovative approaches : the net value of assets method and abnormal earnings present value method , and also analyses the option valuation method and EVA model , which apply to technology assets innovative business .

将企业生命周期理论思想和指数拟合、线性拟合，运用到企业收益预测中，提出了新的超额收益现值法的计量模型，将量化与评估相结合，对商誉的价值进行计量。

Exerting the theory of enterprise life cycle and regression analysis to enterprise income forecast , giving new measure model of current value of excess income , combining the quantitativeness to evaluation and measuring the value of goodwill .

他们对并购绩效的研究，一般沿着两条主线展开：第一条线是用超额收益率法来评价并购事件在二级市场上的反应。

Researches on performance of M A is conducted on two respect : one is to evaluate the reaction on the secondary market by calculate the abnormal return after M A. It provides effective support for our building of rule of law .

提出了人力资源优化配置经济规模的计算方法&预期超额收益贴现还原法。

Proposed the economic scale computing technology method of the human resources rational distribution & expected excessive income discounts reducing process .