摘要
为了提高财务危机预警模型的准确率和稳健性,在利用上市公司财务数据的基础上,加入公司治理和外部审计信息变量,采用主成分分析和Logistic回归构建了预警模型。实证分析结果显示,加入公司治理和外部审计信息的预警模型,预测能力要比仅使用财务指标的预警模型更为理想。
In order to increase the accuracy and moderation of financial crisis forewarning model, this paper makes use of the financial statements of listed companies in China stock exchange and some non -financial information, such as corporate governance and audit information, to build a model for financial crisis forewarning using principal component analysis and logistic method. The empirical results indicate that the model including corporate governance and audit information is more accurate in forewarning than the model only based on business index.
出处
《大连民族学院学报》
CAS
2010年第2期157-161,165,共6页
Journal of Dalian Nationalities University
