我国创业板上市公司盈余质量评价研究

发布时间：2018-04-19 06:20

本文选题：创业板上市公司 + 盈余质量　；参考：《大连工业大学》2014年硕士论文

【摘要】：盈余信息作为会计信息的重要组成部分，既具有数量特征又具有质量特征，但长期以来人们往往只重点关注盈余的数量特征而忽视盈余的质量特征。国内外先后出现的一系列盈余造假事件，使人们开始逐渐意识到研究会计盈余的重要性。我国创业板市场在酝酿了多年之后，终于在2009年登上了历史的舞台。由于创业板市场刚刚建立，规章制度还不健全，企业也都还处于起步阶段，面临的风险大，所以对创业板上市公司盈余质量进行评价具有十分重要的理论和现实意义。本文以2010年-2012年数据齐全的172家创业板上市公司为研究样本，首先在文献综述的基础上，选取了常用来评价盈余质量的23个指标；然后根据指标体系构建原则、数据的可获得性等方面进行了指标的初步筛选；接着采用聚类分析法，结合创业板公司实际数据进行了第二次筛选；又考虑到创业板上市公司高创新性对公司盈余质量的影响，故又增加了体现创新性特点的指标，最终完成本文创业板盈余质量评价指标体系的构建；最后选择了创业板的四家公司进行了指标的案例验证。在完成指标体系的构建后，本文采用因子分析法对创业板上市公司的盈余质量进行了评价，评价结果显示，样本上市公司整体盈余质量状况不佳，优类和良类公司占总样本的比例偏小，且不同样本公司的盈余质量也表现出极大的差异；在所选的10个行业中，年度盈余质量排名大体相同，信息技术行业、文化传播行业和商务服务行业盈余质量表现整体不错，批发零售业、建筑业、农林牧渔业盈余质量整体表现欠佳；盈余质量状况每年都有所好转，，特别是2010年至2011年期间整体水平提升较快。本文最后用分组均值描述和案例对比对评价结果进行了有效性检验，结果表明本文构建的指标体系及评价的结果是合理有效的。
[Abstract]:Earnings information, as an important part of accounting information, has both quantitative and qualitative characteristics. However, for a long time, people only pay attention to the quantitative characteristics of earnings and neglect the quality characteristics of earnings.A series of false earnings incidents at home and abroad have made people gradually realize the importance of studying accounting earnings.After years of gestation, China's gem market finally stepped onto the stage of history in 2009.Because the gem market has just been established, the rules and regulations are not perfect, the enterprises are still in the initial stage, and the risk is great, so it is of great theoretical and practical significance to evaluate the earnings quality of gem listed companies.In this paper, 172 gem listed companies with complete data from 2010 to 2012 are taken as the research sample. Firstly, based on the literature review, 23 indexes are selected to evaluate earnings quality, and then according to the principles of index system construction,This paper has carried on the preliminary selection of the index in the aspects of data availability and so on; then used the cluster analysis method, combined with the actual data of the gem company to carry on the second screening; also considered the influence of the high innovation of the gem listed company on the company earnings quality,Therefore, it adds the index to reflect the innovative characteristics, and finally completes the construction of the index system of earnings quality evaluation of the gem. Finally, four companies of the gem are selected to carry on the case verification of the index.After completing the construction of the index system, this paper uses factor analysis to evaluate the earnings quality of the listed companies on the gem. The evaluation results show that the overall earnings quality of the listed companies in the sample is not good.The proportion of excellent and good companies in the total sample is small, and the earnings quality of different sample companies also shows great differences. In the 10 industries selected, the annual earnings quality ranking is roughly the same, and the information technology industry,The surplus quality of the cultural communication industry and the business service industry is generally good, the wholesale and retail trade, the construction industry, the agriculture, forestry, animal husbandry and fishery industry as a whole are not performing well as a whole; the surplus quality situation has improved every year.In particular, between 2010 and 2011, the overall level rose faster.Finally, the effectiveness of the evaluation results is tested with the grouping mean description and case comparison. The results show that the index system constructed in this paper and the evaluation results are reasonable and effective.
【学位授予单位】：大连工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F832.51

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