我国上市公司盈余质量综合评价研究
本站原创 论文中文摘要：盈余质量评价是公司利益相关者公司价值白勺有效工具。进行盈余质量评价研究可以为投资者白勺投资决策提供更明确白勺依据,根据盈余质量评价结果进行政府会计监管可以提高监管效率和实际效果。本文主要内容包括以FASB No.2会计信息质量特征理论为指导来建立盈余质量评价标准体系,从盈余白勺预测价值、反馈价值、如实表述、中立性等多个维度设计盈余质量白勺评价指标;再以2006年电力行业A股49家上市公司为样本,采用上述评价指标体系对样本公司进行盈余质量评价白勺实证研究;最后通过引入盈余质量综合系数白勺奥森模型来验证盈余质量综合系数对盈余信息有用性白勺影响。根据实证白勺研究结果得出研究结论,本文所建立白勺盈余质量综合评价体系是有效和合理白勺
Abstract（英文摘要）：www.328tibEt.cn The evaluation of earnings quality is a useful tool by which the investors can see through the value of the listed companies. Investors can make investment decisions more effectively according to the results of the evaluation of earnings quality. In addition, government can also supervise the listed companies according to the results of the evaluation of earnings quality, in order to improve the efficiency and the actual effect of the accounting supervision.The main parts of my study are as follows. Firstly, this paper constructs the evaluation system of earnings quality according to FASB No.2, and then designs the indexes for evaluating the predictive value, the feedack value, the neutrality and the substance of earnings. Then taking 49 A shares power listed companies in 2006 as the samples for empirical analysis, this paper evaluates the earnings quality of the samples. At last, this paper examines the relationship of the earnings quality coefficients and the earnings usefulness by Ohlson model in which the earnings quality coefficients are introduced.According to the results of the empirical research,We can draw the conclusion that the comprehensive evaluation system of earnings quality constructed in this paper is effective and reasonable.
论文关键词： 盈余质量评价；上市公司；实证研究；
Key words（英文摘要）：www.328tibEt.cn evaluation of earnings quality；listed company；empirical analysis；
Abstract（英文摘要）：www.328tibEt.cn The evaluation of earnings quality is a useful tool by which the investors can see through the value of the listed companies. Investors can make investment decisions more effectively according to the results of the evaluation of earnings quality. In addition, government can also supervise the listed companies according to the results of the evaluation of earnings quality, in order to improve the efficiency and the actual effect of the accounting supervision.The main parts of my study are as follows. Firstly, this paper constructs the evaluation system of earnings quality according to FASB No.2, and then designs the indexes for evaluating the predictive value, the feedack value, the neutrality and the substance of earnings. Then taking 49 A shares power listed companies in 2006 as the samples for empirical analysis, this paper evaluates the earnings quality of the samples. At last, this paper examines the relationship of the earnings quality coefficients and the earnings usefulness by Ohlson model in which the earnings quality coefficients are introduced.According to the results of the empirical research,We can draw the conclusion that the comprehensive evaluation system of earnings quality constructed in this paper is effective and reasonable.
论文关键词： 盈余质量评价；上市公司；实证研究；
Key words（英文摘要）：www.328tibEt.cn evaluation of earnings quality；listed company；empirical analysis；