报表收益与现金流量数据之间关系的实证分析——信息不实公司的预警信号

本文通过对盈余操纵公司和未预亏公司现金流量与账面净收益之间关系的实证研究,得出净利润与调整后经营现金流量之间的差异可以作为盈余操纵的预警信号,现金流量减少可作为企业业绩下滑的预警信号的结论。

The Empirical Analysis between the Net Earnings in Accounts and Cash Flow Data

The paper analyzed the relation between the Net Earnings in Accounts and Cash flow Data through both fraud and no predicting loss companies, the conclusion of the paper is that the difference between the net earnings in accounts and operating cash flow can be an alarm indicator of financial reporting fraud and the decreasing of cash flow can be an alarm indicator of companies performance declining.