审计师持续经营风险预测及相关模型的应用——考虑公司治理特征

发布时间：2018-05-16 15:52

本文选题：风险预测 + 持续经营风险　；参考：《山西财经大学学报》2009年04期

【摘要】：通过对2001~2007年审计报告中提及持续经营风险疑虑的A股上市公司的配对样本进行检验,构建了上市公司持续经营风险预测模型,并对该模型及国内外经典的破产或财务困境预测模型的预测效果进行了比较,对国内上市公司数据应用于Altman(1968)模型预测持续经营风险的效果进行了评价。在此基础上,利用上市公司的公司治理特征数据进行了模型的构建和判别效果分析,进一步改善了判别效果,并证实了公司治理特征有助于持续经营预测。
[Abstract]:By testing the matched samples of A share listed companies mentioned in the audit report from 2001 to 2007, this paper constructs a forecast model of the continuous operating risk of listed companies. The prediction effect of this model is compared with that of domestic and foreign classical forecasting models of bankruptcy or financial distress, and the effect of applying domestic listed company data to Altman's 1968) model to forecast the risk of going concern is evaluated. On this basis, the model is constructed and the discriminant effect is analyzed by using the corporate governance characteristic data of listed companies, which further improves the discriminant effect, and proves that the corporate governance features are helpful to the prediction of continuous operation.
【作者单位】：暨南大学管理学院;
【分类号】：F239.4

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