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dc.contributor.advisor陈汉文
dc.contributor.author陆丹娅
dc.date.accessioned2016-02-14T02:51:12Z
dc.date.available2016-02-14T02:51:12Z
dc.date.issued2010-06-24 16:03:21.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/28908
dc.description.abstract盈余的持续性、可预测性和变动性是盈余质量的重要特征,其中盈余的可预测性是以盈余的持续性为前提的。什么因素会影响盈余的持续性和可预测性是研究者普遍关注的重要课题。本文以我国资本市场为基础,利用面板数据的自回归模型和分组的方法研究了盈余波动性对未来盈余可预测性的影响,并进一步分析了影响盈余波动性的因素以及我国资本市场对盈余波动性的识别。 本文发现,在短期盈余可预测性方面,盈余波动性对盈余可预测性的影响显著,并且在影响程度上,超过现金流波动性,应计项目和盈余水平的影响。在长期盈余可预测性方面,低盈余波动性的公司在未来5年都能保持良好的盈余可预测性,而对于高盈余波动性的公司,其预测的效力不能持续到未...
dc.description.abstractEarnings persistence, earnings predictability and earnings changes are important characters of earnings qualities. And earnings predictability is based on earnings persistence. Then what are the factors which effect the earnings persistence and predictability has long been concerned. We focus on domestic capital market, and use panel data , AR(1) model and grouping method to investigate the effect...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=24032&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=25895
dc.subject盈余波动性
dc.subject盈余持续性
dc.subject盈余可预测性
dc.subjectEarnings volatility
dc.subjectEarnings predictability
dc.subjectEarnings persistence
dc.title盈余波动性对盈余可预测性的影响——来自我国资本市场的经验数据
dc.title.alternativeThe Effect of Earnings Volatility on Earnings Predictability ——Based on Domestic Capital Market
dc.typethesis
dc.date.replied2010-06-04
dc.description.note学位:管理学硕士
dc.description.note院系专业:管理学院会计系_会计学
dc.description.note学号:17520071151081


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