河北工业科技2017，Vol.34Issue(2)：82-88,7.DOI:10.7535/hbgykj.2017yx02002
资产质量、盈余质量与企业价值的关系研究——基于中国创业板制造业上市公司的数据分析
Research of the relationship between the asset quality or the earnings quality and the firm value:Based on the data of the listed companies of manufacturing industry in growth enterprises market of China
摘要
Abstract
In order to research the related factors about company earnings and company value,some samples listed on the GEM from 2010 to 2014 are chosen,and these samples are based on the manufacture industry.The method of principle component analysis are mainly used and regression analysis to study the relationship between the quality of enterprise assets and earnings quality.And the relationship between the earnings quality and company value is studied.The results are as follows:on the one hand,the higher the company asset quality is,the less degree of the earnings management is,and the asset quality is positively correlated with earnings quality;on the other hand,the higher the company earnings quality is,the more of the firm value is namely,company earnings quality is positively correlated with company value.The results have reference value for enterprises to improve the quality of earings and to improve their own value.关键词
工业会计学/创业板上市公司/资产质量/盈余质量/企业价值Key words
industrial accounting/listed companies in growth enterprises market (GEM)/asset quality/earnings quality/firm value分类
管理科学引用本文复制引用
纪茂利,于迪..资产质量、盈余质量与企业价值的关系研究——基于中国创业板制造业上市公司的数据分析[J].河北工业科技,2017,34(2):82-88,7.基金项目
辽宁省教育科学规划课题(JG13DB185) （JG13DB185）
辽宁省社会科学基金(L14BGL010) （L14BGL010）
