This paper also analyzes the fore - and - aft behaviors of earnings and rising ability about different chinese listed companies with reverse change in p / e ratio . through analyzing the net profit and operating cash flow variation trend of sample and control sample companies , this paper finds that the performance of the company with 3a after the reverse change in p / e ratio 通过样本与控制样本净利润和经营活动现金流差异的趋势分析,发现3a公司在市盈率反转后表现稍逊于反转前,基本上反映了3a公司进行的是投机性的盈余管理行为; 3d公司在市盈率反转后表现优于反转前,也说明了3d公司进行的是信息发放性的盈余管理行为。
In data sampling circuit , high - speed , complex programmable logic device cpld technique is used . high - speed double - port ram , control sampling time sequence logic , cpu interfaces and bus circuit are implemented in cpld . sampling speed is up to 80mhz , sampling depth is ik - byte , and cpld can fulfill the requirement of the software arithmetic to sampling 在数据采集电路中采用了高速复杂可编程逻辑器件cpld技术，芯片内设计有高速双端口ram 、控制采样时序逻辑及cpu接口、总线等电路，采样速率高达80mhz ，采样深度1k字节，很好地解决了超声波微位移传感器软件算法对采样的要求，并可实现在线升级，大大提高了系统的整体性能。
This paper classifies empirical analysis in two parts : the year of corrections and errors . it takes the corrections of accounting errors in 2001 as studied sample , and takes corporations who have the same unexpected earnings divided assets with studied sample as control sample 将实证研究分解为会计差错的发生年度和差错的更正年度两部分进行，将在2001年进行了会计差错更正的公司作为实证研究的测试样本，选取与测试样本规模大致相同以及盈余指标相当的公司作为差错更正年度的控制样本，而差错发生年度的控制样本采用剩余挑选法。
Secondly , based on the summary of previous research methods and results , twenty - one a publicly listed firms , which are special treated ( st ) in the year of 2002 , are selected as samples . and according to the matching criterion of the same industry and size , the equal quantity firms whose financial situation is good are selected as control samples 在对前人研究方法及研究成果总结的基础上，选取了2002年因“财务状况异常”而被特别处理的21家a股上市公司作为研究样本，并按照行业和规模配对的标准选择同样数目的财务状况良好的上市公司构成控制样本。
