| 应计利润、现金流量对盈余持续性的影响 |
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| 引用本文： | 段超,张高陆.应计利润、现金流量对盈余持续性的影响[J].南京财经大学学报,2011(3). |
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| 作者姓名： | 段超 张高陆 |
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| 作者单位： | 石河子大学经济与管理学院; |
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| 摘 要： | 本文选取2007—2009年的A股制造业为研究样本,研究了历史盈余、应计利润和经营性现金流对盈余持续性的影响。检验结果发现:(1)由于会计制度的原因,我国上市企业的应计利润存在着系统性计量偏差;(2)我国上市企业的盈余持续性较低,且应计利润的持续性偏低;(3)修正后的应计利润其持续性偏低。
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| 关 键 词： | 会计盈余 应计利润 经营性现金流 盈余持续性 |
Accruals Cash Flow Impact on Earnings Persistence |
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| Duan Chao,Zhang GaoLu.Accruals Cash Flow Impact on Earnings Persistence[J].Journal of Nanjing University of Finance and Economics,2011(3). |
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| Authors: | Duan Chao Zhang GaoLu |
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| Institution: | Duan Chao,Zhang GaoLu(School of Economic & Management,Shihezi university,Shihezi 832000,China) |
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| Abstract: | This paper selects the A shares of the manufacturing sector in 2007-2009 as the sample studied the history of earnings,accruals and operating cash flow effects of earnings persistence.Test results showed that:(1) the reasons for the accounting system,the accrual of profits of listed companies there is systematic measurement error;(2) Listed companies earnings persistence is low,and the continued accrual of lower profits;(3) amended its continued accrual of low profits. |
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| Keywords: | accounting earnings accruals operating cash flow earnings persistence |
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