我国上市公司盈余质量与审计意见的相关性实证研究

发布时间：2018-04-22 00:05

本文选题：上市公司 + 盈余质量　；参考：《华北电力大学（北京）》2007年硕士论文

【摘要】： 审计意见,作为独立于上市公司与投资者的“第三人”——注册会计师对财务报告信息质量的鉴证,为投资者所高度重视,投资者在投资决策时越来越多地依赖于审计报告所提供的信息。盈余作为评价企业生存发展能力的一项重要指标,是最综合、最重要的信息,更是报表使用者关注的焦点。本文利用能够公开获得的上市公司财务数据,采用规范研究和实证研究相结合的方法,对盈余质量和审计意见的相关性进行了研究。根据实证研究的结果,结合中国目前的市场环境、法律法规政策,对投资者使用审计报告和如何评价上市公司的盈余质量方面提出了一些建议。
[Abstract]:Audit opinion, as a "third party" independent of listed companies and investors, is highly valued by investors for its certification of the quality of financial report information by certified public accountants. Investors increasingly rely on the information provided by audit reports when making investment decisions. As an important index to evaluate the survival and development ability of enterprises, earnings is the most comprehensive and important information, which is the focus of the report users. Using publicly available financial data of listed companies, this paper studies the correlation between earnings quality and audit opinion by combining normative research with empirical research. According to the results of the empirical study, combined with the current market environment, laws, regulations and policies in China, this paper puts forward some suggestions on how to use the audit report and how to evaluate the earnings quality of listed companies.
【学位授予单位】：华北电力大学（北京）
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F275;F239.4

【引证文献】