基于因子分析的湖北省上市公司绩效评价

上市公司的公司绩效是反映区域经济发展的晴雨表。文章以湖北省上市公司为研究样本,采用因子分析法对其2013年的公司绩效进行评价。通过因子分析法计算得到的综合公司绩效更能全方位立体的反映上市公司的绩效。     

基于因子分析的中小企业绩效评价

因子分析法作为一种把众多指标和变量综合成少数几个综合因子的统计分析方法，在上市公司报告分析中具有较为广阔的前景。本文以我国中小企业2009年的年度财务报告为材料，采用因子分析法对企业的财务绩效作出综合评价。     

旅游业上市公司财务状况综合评价

随着社会经济的发展和人民生活水平的提高,旅游业上市公司财务状况的综合评价成为目前关注的焦点,本文从2010年我国旅游业上市公司的财务指标出发,构建了一套科学合理的上市公司绩效综合评价指标体系,运用因子分析法对23家上市公司进行实证分析,得出综合评价分析结果,有利于企业管理者提高上市公司的综合竞争力.     

我国各地区高技术产业化状况的实证分析

高技术产业化水平是反映一国经济发展水平和竞争实力的一个重要方面.为了客观评价我国各地区的高技术产业化状况,采用多元统计分析方法中的综合主成份法和因子分析法,选取若干指标,对我国1998年各地区的高技术产业化状况进行排序、分类,并在定量分析的基础上,予以定性评价.     

基于因子分析法的辽宁上市公司业绩评价

选取在沪深交易所上市的辽宁公司为样本，采用因子分析法对辽宁上市公司的业绩进行综合评价，以期为企业、广大的投资者以及利益相关者的决策提供参考信息。     

基于因子分析的创业板上市公司财务业绩评价研究

为了更好地评价创业板上市公司财务业绩,帮助投资者做出正确的选择,本文采用因子分析法对我国创业板上市公司的财务指标进行分析,建立其财务业绩评价体系。通过构建因子分析模型,对创业板上市公司因子得分和综合得分进行排名,阐述了财务业绩评价整体情况,得出了应重视盈利能力和偿债能力因子的结论。文章提出了各个创业板上市公司应根据所处的位置,制定出相应的优化企业财务业绩状况和提升整体竞争力的对策,并提出了一些政策建议。     

因子分析法下上市公司财务状况评价研究

本文借助因子分析法,借助14个财务指标构建上市公司财务状况评价模型,对我国上市公司财务状况进行分析。在采用多指标对上市公司进行评价,用因子得分对不同上市公司财务状况进行合理的评价,以期让经营者的决策和投资者的选择有所受益。     

基于因子分析法的资源性产品上市公司经营绩效分析

煤炭和石油产业对我国经济发展有重要的推动作用,煤炭与石油上市公司经营绩效对我国资源性产品上市公司有举足轻重的影响.本文运用SPSS分析软件,通过因子分析法,从煤炭和石油两个行业对2012年我国28家上市公司进行经营绩效分析,提取了反映资源性产品上市公司盈利能力、偿还能力、成长能力和运营能力4个公共因子,并对上市公司综合经营绩效得分进行分析评价,提出进一步提高上市公司综合效益的一般方法.     

白酒业上市公司综合实力评价研究

为了评价各白酒企业的整体绩效状况,以上市的8家白酒类上市公司为研究对象,通过构建指标体系,运用因子分析法对各公司在2006-2011年间表现综合实力强弱的各项指标进行评价分析,得出综合得分及排名,为投资者决策和企业的综合实力分析工作提供一定的参考.     

基于因子分析的上市房地产公司绩效研究

上市公司经营绩效是衡量上市公司经营活动和结果的综合评价。本文从上市房地产公司的经营绩效评价入手,通过因子分析法,以96家国内上市房地产公司公布的年报为数据,选取15个指标,对2005年-2008年间96家上市房地产公司进行了绩效评价的实证分析。     

Consumer expectations of online information provided by bank websites

Information search has been identified as the primary reason for Internet use in the UK. It is, therefore, important that companies understand the information requirements of consumers in order to ensure website effectiveness in aiding consumer decision making. This paper explores factors contributing to customer satisfaction and dissatisfaction with current online information provision by retail banks. The research consisted of a two-stage method involving focus groups and a quantitative questionnaire survey of young adult Internet users. Two hundred and fifty three usable questionnaires formed the basis of the quantitative analysis. Factor analysis identified seven key underlying expectation dimensions. An analysis of the most and least important attributes revealed that those contributing to decision-making convenience are preferred over the technological entertainment value of the site. The results provide an indication of the website features and design most likely to attract and retain customers.     

A study of the perception of public accounting skills held by UK students with accounting and non-accounting carrer aspirations

This paper examines perceptions of the skills that are important for success in public accounting. The total sample consists of 203 respondents who have operationalized carrer interest by either applying to accounting firms (n = 107) or to other large companies for non-accounting positions (n = 96). Data was gathered using an attitudinal questionnaire administered to the two groups. ttests, ANOVA and multivariate analysis were used to analyse the results. Factor analysis was used to generate inputs for discriminant analysis. The finding indicate that bot groups have similar perceptions of the importance of analytical ability and deductive reasoning. However, respondents interested in entering the accounting profession attach greater importance to the possession of good interpersonal skills, empathy, sensitivity, innovation and creativity. Accounting applicants describe accounting as incorporating a wider skill repertoire than those with non-accounting aspirants. The implications of these differing views for carrer choice and accounting education are explored.     

Management accounting change in small technology companies: towards a mathematical model of the technology firm

The primary purpose of this paper is to explain management accounting (MA) change in 93 small Finnish technology firms in terms of their organizational characteristics and motivation patterns. Factor analysis identifies four motivation patterns among the companies. Hence four types of companies emerge called ‘change-oriented’, ‘stable and conservative’, ‘performance-contented’ and ‘discontent resourceless’ organizations. A mathematical model of the technology firm as an adaptive organism with a certain probability to survive, is constructed to obtain expectations for the differences in MA change between the identified types. The model shows that the MA systems (MASs), which help management in large organizations to identify directions for future action (for example, short-term budgeting) may be ineffective in small technology companies. The probability of the company’s survival is sensitive to the intensity of competition and cost efficiency. In an environment where an identified, innovative project cannot be undertaken with certainty, the length of the strategic planning period has a limited optimum level. Moreover, the four types of companies examined have significantly different motivation levels to change their MASs. The change-oriented company must improve its MASs remarkably to compensate for the large negative effect, especially, of high competition, whereas the stable and conservative company has little or no pressure for improvements in its MASs. The performance-contented company has no real motivation to change its MASs because there is no competition. But the discontent resourceless company, which functions in an atmosphere of high competition with shorter customer relationships, is compelled by its environment to adapt its MASs although it has, otherwise, low motivation for change and is acutely resource constrained. These expectations were supported by correlation and regression analyses applied to explore the relationship of the four types to MA change.     

国际贸易理论中要素价格均等化条件的扩展

要素价格均等化定理是国际贸易理论中的重要定理。由于有了这个定理从而简化了国际经济中的经济分析,因而讨论要素价格均等化的条件就成为国际贸易论中的一个重要课题。Deardorff(1994)提出了要素价格均等化的一个必要条件,但被证明了他的条件在一般情况下并不是要素价格均等化的充分条件。本文给出了保证要素价格均等化成立的一个充分条件。     

亏损上市公司价值相关性实证分析

会计盈余是影响上市公司股票价值的一个重要因素。以我国亏损上市公司为对象,根据亏损性质的不同将亏损公司分为单赤字公司、虚双赤字公司、实双赤字公司以及三赤字公司四类。实证分析显示：亏损最为严重的是三赤字公司,其会计盈余和权益账面价值与股价之间均不存在显著的相关性。     

中国上市公司营运资金管理调查:2011

本调查分别以2011年2177家上市公司、2010-2011年1864家可比上市公司和2007-2011年1347家可比上市公司作为研究对象,进行了营运资金管理绩效的行业总体分析、行业趋势分析、地区比较分析和专题分析(外向型行业分析、战略性新兴产业分析等),从渠道和要素两个视角对上市公司营运资金管理状况进行了全面调查和透视,得到以下结论:(1)上市公司营运资金整体占用水平持续增高,营运资金管理绩效降低较为普遍;(2)上市公司营运资金要素管理水平较为成熟,但渠道管理意识有待加强;(3)上市公司对商业信用的依赖度较强、短期借款和供应链依赖度较为稳定;(4)高度外向型行业营运资金管理绩效较低或有较大幅度的降低;(5)战略性新兴产业营运资金管理绩效全面下滑。     

股权结构影响下的上市公司融资倾向研究

本文选取深沪两市的900家上市公司为样本,以2001-2004年的财务及相关数据为基础,从我国上市公司特殊的股权结构出发,运用一般描述性统计分析、偏相关分析、独立样本T检验等方法,分析我国上市公司股权结构与融资倾向之间的关系,以探究在相同市场环境中,不同的股权结构安排是否会导致其融资倾向的差异性。研究结果表明,股权结构对上市公司融资倾向具有显著的影响,不同股权结构安排下的公司有不同的融资倾向,特殊的股权结构是造成我国上市公司融资结构不合理的主要因素。     

金融衍生产品对上市公司风险管理影响实证研究

论文选取有色金属矿产行业以及能源交通运输行业229家上市公司作为样本，以上市公司是否使用衍生产品为解释变量，同时引用一系列控制变量，通过实证分析上市公司使用衍生产品是否会有效降低公司风险。实证过程涉及参数检验、非参数检验、相关性分析和回归分析，实证结果显示我国上市公司使用衍生产品会降低公司风险，这与西方主流的财务管理理论相一致而与我国学者以前的研究相反，由此推测我国上市公司运用衍生产品的能力逐渐娴熟。     

高科技上市公司资本结构影响因素分析

本文运用因子分析和回归分析方法,对我国高科技上市公司的资本结构影响因素与非高科技公司进行比较.研究发现,高科技公司的平均负债率水平明显低于非高科技公司;整体上看,各种变量对长期负债率的解释都不够充分;绝大多数因素对非高科技公司的资本结构影响显著,而高科技公司只有独特性和资产流动性两个因子对其资本结构的影响有显著性;独特性因子与高科技公司的资本结构负相关,而与非高科技公司的资本结构正相关.     

Reputation repair and corporate donations: An investigation of responses to regulatory penalties

According to the risk management and reputation insurance theory of corporate social responsibility, corporate donations can help a company to repair its reputation after a crisis. This study uses a propensity score matching–difference in difference (PSM + DID) methodology to investigate the charitable donation activities of companies that have been subject to regulatory penalties. The analysis of a sample of A-share listed companies in the 2004–2016 period shows that companies significantly increase their charitable donations after regulatory penalties, but this effect weakens over time. Further analysis reveals that non-state-owned companies, companies with higher ownership concentrations, and companies receiving severer penalties are more motivated to make donations after regulatory penalties. By studying the reputation repair behavior of companies that have been subject to regulatory penalties, this study offers further support for the risk management and reputation insurance theory of corporate social responsibility. It also enriches our understanding of companies’ active responses to regulatory penalties and provides insights into companies’ motives for making charitable donations.