书名：企业分析与估价：英文改编又名：business analysis and valuation: using financial statements作者：(美国)帕利皮尤(palepu.K.G.)、(美国)希利(HealyP.M.)、(美国)伯纳德(BernardV.L)ISBN：7040162253，9787040162257页数：368页出版社：高等教育出版社出版时间：2005年3月1日装帧：平装开本：16
Part 1 FRAMEWORKA Framework for Business Analysis and Valuation UsingFinancial StatementsThe Role of Financial Reporting in Capital MarketsFrom Business Activities to Financial StatementsFrom Financial Statements to Business AnalysisSummaryDiscussion QuestionsPart 2 BUSINESS ANALYSIS AND VALUATION TOOLS Strategy AnalysisIndustry AnalysisApplying Industry Analysis: The Personal Computer IndustryCompetitive Strategy AnalysisCorporate Strategy AnalysisSummaryDiscussion QuestionsOverview of Accounting AnalysisThe Institutional Framework for Financial ReportingFactors Influencing Accounting QualitySteps in Doing Accounting AnalysisAccounting Analysis PitfallsValue of Accounting Data and Accounting AnalysisSummaryDiscussion QuestionsImplementing Accounting AnalysisRecasting Financial StatementsAsset DistortionsOverstated AssetsUnderstated AssetsLiability DistortionsEquity DistortionsSummaryDiscussion QuestionsAppendix: Recasting Financial Statements Into Standardized TemplatesFinancial AnalysisRatio AnalysisCash Flow AnalysisSummaryDiscussion QuestionsAppendix: Part A: Nordstrom, Inc. Financial StatementsPart B: The TJX Companies, Inc. Financial StatementsPr'ospective Analysis: ForecastingRelation of Forecasting to Other AnalysesThe Techniques of ForecastingMaking ForecastsSensitivity AnalysisSummaryDiscussion QuestionsAppendix: The Behavior of Components of ROEProspective Analysis: Valuation Theory and Concepts Defining Value for ShareholdersThe Discounted Abnormal Earnings Valuation MethodValuation Using Price MultiplesShortcut Forms of Earnings-Based ValuationThe Discounted Cash Flow ModelComparing Valuation MethodsSummaryDiscussion QuestionsAppendix: Reconciling the Discounted Dividends and Discounted Abnormal Earnings ModelsProspective Analysis: Valuation ImplementationDetailed Forecasts of PerformanceComputing a Discount RateTerminal ValuesComputing Estimated ValuesSummaryDiscussion QuestionsPart 3 BUSINESS ANALYSIS AND VALUATION APPLICATIONSEquity Security AnlysisInvestor ObjectivesEquity Security Analysis and Market EfficiencyApproaches to Fund Management and Securities AnalysisThe Process of a Comprehensive Security AnalysisPerformance of Security Analysts and Fund ManagersSummaryDiscussion QuestionsCredit Analysis and Distress PredictionThe Market for CreditThe Credit Analysis ProcessFinancial Statement Analysis and Public DebtPrediction of Distress and TurnaroundSummaryDiscussion QuestionsMergers and AcquisitionsMotivation for Merger or AcquisitionAcquisition PricingAcquisition Financing Acquisition OutcomeSummaryDiscussion QuestionsCorporate Financing PoliciesFactors That Determine Firms' Debt PoliciesThe Optimal Long-Term Mix of Debt and EquityThe Financing of New ProjectsFactors That Determine Dividend PoliciesSummary Discussion QuestionsCommunication and GovernanceGovernance OverviewManagement Communication with InvestorsCommunication Through Financial ReportingOther Forms of Communicating with InvestorsAuditor AnalysisAudit Committee ReviewsSummaryDiscussion QuestionsIndex
