＂agreement to disagree＂ formula

The higher of the dispersion of analysts′ forecasts of the trading price is,the bigger the divergence of opinions is and the higher the IPO overvaluation is.

研究发现,媒体公众关注度和IPO溢价水平显著正相关;在存在卖空限制下,价格由乐观投资者决定,机构投资者的价格预测离散程度越大,意见分歧程度越大,IPO溢价越高;较高的消费者预期指数和平均IPO溢价水平会助长投资者的狂热情绪,提高IPO溢价水平;上市首日换手率越高,IPO溢价水平越高。

Using the dispersion of analyst forecast of first-day trading price and the turnover rate on the first trading day of IPOs to measure the divergence of opinions among investors in Chinese stock market from 2001 to 2007,this paper examines the relationship between the degree of divergence of opinion and the IPO overvaluation.

以2001~2007年的IPO公司为样本,以分析师对IPO上市首日价格预测的离散程度和上市首日换手率衡量投资者之间的意见分歧,研究在严格卖空限制下,意见分歧程度的大小是否影响IPO溢价。

The result shows that CPAs tend to switch the opinions from unqualified opinions to qualified opinions by explanatory paragraphs and the previous audit opinion shows strong continuity.

以2004～2005年A股上市公司的财务报告为研究对象,实证分析审计意见变通行为及其影响因素,发现注册会计师很可能存在利用带说明段无保留意见代替保留意见的变通行为,上期审计意见表现了很强的连续性,而前十大的会计师事务所出具保留意见的可能性更大。

Disagreements split the party into rival factions.

意见分歧使该党分裂为对立的几派。

Difference of opinion broke the party up into camps.

意见分歧使该党分裂成若干集团。

Opinion is divided on the issue of taxes.

关於税捐问题，大家意见分歧。

The leaders are divided, and the rank and file don't know whom to turn to.

领导意见分歧，群众无所适从。

He and his wife differed constantly.

他和妻子总是有意见分歧。

It also suggested the diversity of opinion within the American government.

它也透露出美国政府内部的意见分歧。

They were split on the question of women's rights.

他们在女权问题上意见分歧。

Why do people disagree?

为什么人们产生意见分歧？

bridge over the chasm between capital and labor

在消除劳资双方之间的意见分歧 [隔阂]

A disagreement or controversy.

意见分歧不一致或有争议

The Board of Directors divided on the new project.

董事会对这个新计划意见分歧。

what is the point of discussing it?

两个人意见分歧太大,再谈下去也没有什么意思。

Disagreements across the Atlantic--and within Western Europe--prevented common action.

大西洋两岸意见分歧，——西欧内部也同样分歧——妨碍了采取共同行动。

The party was divided by serious differences.

该党因存在严重的意见分歧而四分五裂。

bring (people who are disagreeing)into agreement

使（有分歧的人）意见一致

His opinions were not in unison with those of the majority of men.

他的意见与大多数人的意见有分歧。

""agreement to disagree" formula"

“同意保留分歧意见”的方式

We had a slight misunderstanding over the time.

我们在时间方面意见稍有分歧.