摘要
本文在文献分析的基础上构建了建筑业上市公司收益质量原始指标体系,并运用因子分析法和聚类分析法对我国58家建筑业上市公司的收益质量进行分析,并得出建筑业上市公司收益质量的最终指标体系和58家上市公司收益质量的综合排名以及等级。本文的研究成果可为投资者和公司经营者在决策时提供具有一定价值的参考信息。
Based on the analysis of the literature,the paper constructs the original indicator system on the earnings quality of the listed companies from construction industry, analyzes earnings quality of 58 Listed Companies from construction industry in China by Factor and Cluster Analysis, and arrive at a final original indicator system on the earnings quality of the listed companies from construction industry, comprehensive ranking and grade of the earnings quality of 58 companies. The results of this study can provide investors and the listed companies＇ operators for Investment decisions with some valuable reference information.
出处
《南方职业教育学刊》
2016年第1期86-91,共6页
Journal of Southern Vocational Education
基金
湖南省教育厅科学研究一般项目"高管薪酬绩效敏感度对旅游上市公司非效率投资的影响研究"(14C0926)
关键词
收益质量
上市公司
建筑业
earnings quality
listed companies
construction industry
