Secondly, the enterprises distress duration estimated by Markov absorbing chain could provide exactly approximations before to rescind special treatment or to drop out from the stock market .

• 本文发现验证样本的实际停留时间与马可夫吸收链估算出的结果大致吻合，显示应用马可夫吸收链可以有效估算出特别处理公司撤销特别处理与终止上市前之预期停留时程。