摘要
为了研究影响企业盈余、企业价值取向的相关因素,选取中国制造业创业板上市公司2010-2014年的数据为样本,采用主成分分析和多元线性回归方法,对企业资产质量与盈余质量以及盈余质量与企业价值之间的关系进行了研究。研究表明:企业的资产质量越高,盈余管理程度越低,其盈余质量越高,即企业的资产质量与企业的盈余质量正相关;企业的盈余质量越高,价值越高,即企业的盈余质量与企业价值正相关。研究结果对于企业提升盈余质量、提高自身价值具有参考作用。
In order to research the related factors about company earnings and company value,some samples listed on the GEM from 2010 to 2014are chosen,and these samples are based on the manufacture industry.The method of principle component analysis are mainly used and regression analysis to study the relationship between the quality of enterprise assets and earnings quality.And the relationship between the earnings quality and company value is studied.The results are as follows：on the one hand,the higher the company asset quality is,the less degree of the earnings management is,and the asset quality is positively correlated with earnings quality;on the other hand,the higher the company earnings quality is,the more of the firm value is namely,company earnings quality is positively correlated with company value.The results have reference value for enterprises to improve the quality of earings and to improve their own value.
出处
《河北工业科技》
CAS
2017年第2期82-88,共7页
Hebei Journal of Industrial Science and Technology
基金
辽宁省教育科学规划课题(JG13DB185)
辽宁省社会科学基金(L14BGL010)
关键词
工业会计学
创业板上市公司
资产质量
盈余质量
企业价值
industrial accounting
listed companies in growth enterprises market（GEM）
asset quality
earnings quality
firm value
