| 上市公司财务危机阶段性特征的实证研究 |
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| 引用本文： | 周咏梅,赵开龙.上市公司财务危机阶段性特征的实证研究[J].山东工商学院学报,2008,22(2):58-61. |
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| 作者姓名： | 周咏梅 赵开龙 |
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| 作者单位： | 青岛大学国际商学院,山东青岛,266071 |
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| 摘 要： | 以2000~2002年的制造业上市公司为样本,选取了处于财务危机中的财务状况正常的公司各54家,采用多元线性回归对公司特别处理前5年的数据分别进行回归。发现不同年份回归模型不完全一致。说明我国上市公司财务危机存在不同的阶段,并有各自不同的表现特征。结果还显示,我国上市公司的财务报表具有预测信息含量。
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| 关 键 词： | 上市公司 财务危机 阶段性 财务指标 |
| 文章编号： | 1672-5956(2008)02-0058-04 |
| 修稿时间： | 2008年3月3日 |
The Empirical Research on the Characteristics of the Financial Crisis Phase in Listed Companies |
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| ZHOU Yong-mei,ZHAO Kai-long.The Empirical Research on the Characteristics of the Financial Crisis Phase in Listed Companies[J].Journal of Shandong Institute of Business and Technology,2008,22(2):58-61. |
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| Authors: | ZHOU Yong-mei ZHAO Kai-long |
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| Institution: | ZHOU Yong-mei,ZHAO Kai-long(International Business College,Qingdao University,Qingdao 266071,China) |
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| Abstract: | We choose the manufacturing listed companies for samples from the year of 2000 to 2002,including 54 companies which were in financial crisis and 54 companies which were in normal position.We use multivariate linear regression method to analyze.We need at least 5 years data before the company being special treatment, and we derive 5 models for each year respectively.We find that different year's regression model is not entirely consistent on our listed companies.The model of the previous five years,the asset... |
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| Keywords: | listed companies financial crisis phase financial ratios |
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