| 公司绩效与审计意见类型的相关性——基于我国制造行业上市公司的实证分析 |
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| 引用本文： | 马惠媚,袁春力. 公司绩效与审计意见类型的相关性——基于我国制造行业上市公司的实证分析[J]. 价值工程, 2009, 28(5): 140-143. DOI: 10.3969/j.issn.1006-4311.2009.05.048 |
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| 作者姓名： | 马惠媚 袁春力 |
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| 作者单位： | 1. 广西大学商学院,南宁,530004
2. 湖北十堰职业技术学院,十堰,442101 |
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| 摘 要： | 以我国2004～2006年制造行业A股上市公司为样本,采用反映公司绩效的多个财务指标建立Logistic回归模型,研究了公司绩效与审计意见类型的关系。研究发现:公司经营绩效影响审计意见类型,不同审计意见类型的上市公司其经营绩效有着显著的差异,并且公司经营绩效越好,被出具非标准无保留审计意见的可能性越小,而处于财务困境的上市公司更有可能被出具非标准无保留审计意见,并且更容易被出具比带强调事项段无保留意见更严厉的审计意见。
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| 关 键 词： | 上市公司 绩效 审计意见类型 |
The Relativity between Company''s Performance with the Type of Audit Opinion——Empirical Analysis Based on Listed Companies in the Manufacturing Industry of China |
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| Ma Huimei,Yuan Chunli. The Relativity between Company''s Performance with the Type of Audit Opinion——Empirical Analysis Based on Listed Companies in the Manufacturing Industry of China[J]. Value Engineering, 2009, 28(5): 140-143. DOI: 10.3969/j.issn.1006-4311.2009.05.048 |
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| Authors: | Ma Huimei Yuan Chunli |
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| Affiliation: | School of Business;Guangxi University;Nanning 530004;China;Hubei Shiyan Vocational College of Technology;Shiyan 442101;China |
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| Abstract: | On the basic of manufacturing industry of A shares in china,this paper establishes the Logistic model,defines the financial variables reflecting the financial conditions and business performance of the list company as the independent invariables,and chooses the variable reflecting whether a list company has received the standard unqualified opinion about it's financial report as the dependent invariable.The conclusion is that the financial conditions and business performance of a company has important effec... |
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| Keywords: | listed companies performance type of audit opinion |
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