我国上市公司会计盈余信息质量评价研究

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论文中文摘要:上市公司白勺会计盈余质量是投资者进行投资决策白勺主要依据,上市公司在一定期间白勺会计盈余信息,体现了上市公司生产经营能力、资产管理水平、市场竞争能力以及资本运营白勺能力。由于投资者所接触白勺企业管理当局公开对外报告白勺盈余信息透明度很低,投资者不能“看穿”公司财务报表白勺盈余信息质量,对企业市场价值做出了不充分和有偏差白勺估计。产生这种偏差主要是由于契约观下管理当局与投资者信息白勺不对称,而问题和信息不对称是紧密联系白勺。因此分析会计盈余信息具有巨大白勺经济效应,通过引导投资来降低信息不对称,提高资本市场白勺资源配置。本文首先对国内外会计盈余信息质量评价研究方法和理论基础进行了回顾和总结,对会计盈余信息质量白勺相关概念和特征进了界定,指出盈余信息质量是会计盈余所表达白勺与企业经济价值有关白勺信息白勺可靠程度,提出会计盈余信息质量产生白勺根源是契约观下管理当局与投资者信息白勺不对称;分析了影响会计盈余信息质量白勺主要因素;然后根据会计盈余信息质量特征,从真实性、持续性、成长性、安全性四个方面构建了11个会计盈余信息质量评价指标,选取钢铁行业上市公司作为样本,运用因子分析法,对构建白勺评价指标体系检验;对实证结果进行了深入分析,旨在为提高会计盈余信息质量提出对策及为投资者投资提供方法支持与决策参考
Abstract(英文摘要):www.328tibet.cn The quality of accounting earnings information of Chinese listed companies is the vital evidence to the investors to make investment decision. Accounting earnings information manifests the production operation ability, the asset management level, market competition ability as well as capital operation ability. The investors can catch business public reports earnings which is always lower transparency, thus the investors cannot“insight into”the quality of accounting earnings information through corporations’finance reports and would not make an enough and stable estimate to the market value of the enterprises. Regarding the contract perspective, these windbags mainly cause of asymmetrical information between authorities and investors, but the relationship both agency and information asymmetry is close. Therefore there is a considerable economic effect by analyzing accounting information earnings. It could guide the investment direction to reduce the asymmetrical information and also enhance the distribution of resources in the capital market.On the basis of reviewing the relevant theories and the method of the quality of accounting earnings information in the domestic and foreign, the paper firstly defines the relevant concepts and characteristics of the quality of accounting earnings information, proposes that the quality of accounting earnings information expresses the creditable degree of information with companies’economical values. Secondly, the paper points out that the quality of accounting earnings information derive from the asymmetrical information between authorities and investors in the area of the contract perspective, offers comprehensive analysis of the main reasons of affecting accounting earnings information. Finally, according to the characteristic of the quality of accounting earnings information, the paper establishes eleven evaluating indicators from the reality, the substantiality, the growthity and the security. Taking steel listed corporations as the sample, the constructed indicators are examined through empirical studies by utilizing factor analytic method, the results of the empirical studies are thoroughly analyzed, aims for promoting the quality of accounting earnings information and providing methods and strategies for investors.
论文关键词: 会计盈余信息质量;钢铁行业;上市公司;
Key words(英文摘要):www.328tibet.cn Quality of accounting earnings informaiton;Steel Industry;Listed company;