| 基于应计项目的盈余质量计量模型 |
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| 引用本文： | 王祖山,毛宏安. 基于应计项目的盈余质量计量模型[J]. 财会通讯, 2007, 0(4) |
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| 作者姓名： | 王祖山 毛宏安 |
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| 作者单位： | 武汉大学经济与管理学院 中南财经政法大学会计学院 湖北武汉 湖北武汉 |
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| 摘 要： | 本文研究了基于异常应计项目盈余质量的计量模型,即希利模型、迪安吉洛模型、琼斯模型、修正的琼斯模型和K-S模型,并对其不同的效度进行了评价,以期为进一步研究会计盈余质量提供参考。
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| 关 键 词： | 应计项目 盈余质量 计量模型 效度评估 |
Research on Econometric Models of Earnings Quality based on Accruals |
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| Wang Zushan Mao Hong''''an. Research on Econometric Models of Earnings Quality based on Accruals[J]. Communication of Finance and Accounting, 2007, 0(4) |
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| Authors: | Wang Zushan Mao Hong''''an |
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| Abstract: | This paper focuses on the following five econometric models that based on the unusual terms of accruals,they are the Healy model,the Deangelo model,the Jones model,the modified Jones model and K-S model,at the end,evaluation of validity of those models are given,those will be convenient for future empirical research on earnings quality. |
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| Keywords: | Accruals Earnings quality Econometric model Evaluation of validity |
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