Index evaluating for the profit quality of a listad corporation;
上市公司盈利质量的评估指标
On the basis of cash flow statement,some indexes,which will be used to evaluate the profit quality of a corporation on the market,are put forward.
根据现金流量表设置上市公司盈利质量评估的主要指标,即经营现金流量净额与营业利润的比率、主营业务收现率、经营现金流量净额与净利润比率、现金毛利率与产品毛利率的比率和投资收益收现率,并制定了评估标准。
On the basis of cash flow statement,the evaluation index of the profit quality can be set up,which examines the degree of cash realization,analyzes and evaluates it quantitatively,determining the actual operating results of the company reflected in the accounting statement,which is a good reference for investors to make decisions.
利用现金流量表设置上市公司盈利质量评估指标,对上市公司的现金实现程度进行检验,对盈利质量进行定量分析、评估,可确定会计报表反映上市公司经营成果的真实程度,从而为投资者投资决策提供参考。
Earnings Quality and Earnings Response Coefficients;
盈利质量与利润反应系数
Chinese Listed companies earnings quality is generally on the lowlevel.
我国上市公司盈利质量普遍偏低，根据我国财政部1999—2004连续六年公布的《会计信息质量抽查公告》披露，“绝大多数被抽查企业的会计信息都不同程度地存在失真问题”，“企业会计信息失真等违规问题相当普遍”，而盈利信息是会计信息中最重要、最综合、投资者最为关心的信息，因此使得盈利质量成为利益相关者不得不关注的焦点，但是目前我国的业绩报告体系仍然没有对盈利质量引起足够的重视。
Comparing with old accounting standards, the new one has changed greatly so as to restrict listed companies’profit manipulation, and build a favorable atmosphere for listed companies’earnings quality evaluation.
与旧会计准则相比,新会计准则发生了巨大变化,目的就是为了有效遏制上市公司的盈利操纵等行为,为上市公司盈利质量评价营造良好环境。
Earning quality is one of the most important information the investorscare about.
财务报告信息可以提供有关企业的多种信息,但投资者最关注的是企业的盈利质量信息。
Traditional financial statements analysis are from the level of profitability and financial risk perspective,from the quality of earnings,asset quality and cash flow perspective,a more comprehensive system of financial statements is analysising,and provide a more scientific basis for the relevant decision-making information users.
结果表明,传统财务报表分析方法是从盈利水平和财务风险的角度进行的,从盈利质量、资产质量和现金流的视角能更全面系统地进行财务报表分析,为相关信息使用者决策提供更科学的依据。
This article employs the description method to evaluate the quality of earnings from the persistence、cash flow and reality,hopes to provide an analysis for the invest decision-making of stakeholders,to decrease the uncertainty of the investment.
从盈利的持续性、现金流保障程度、信息的真实可靠性三个方面界定上市公司盈利质量的高低,从而为利益相关人士评价盈利质量,减少投资决策的不确定性提供参考。
Earnings Quality, Investors Reasonless Behavior and Earnings Momentum;
盈利质量、投资者非理性行为与盈余惯性
A Study on the Evaluating System of Earnings Quality of Listed Companies in China;
我国上市公司盈利质量评价体系研究
An Analytical Appraisal and Study of the Profit Quality of the Listed Companies in Shanxi;
山西省上市公司盈利质量分析评价研究
The New Framework about Evaluation of Earnings Quality in Public Company;
上市公司盈利质量评价体系的重新构建
A Synthetical Analysis on the Profit Quality of the Public Companies in NingBo;
宁波市上市公司盈利质量不高的原因与对策
Research on Earning's Quality of Real Estate Industry Listed Company
我国房地产上市公司盈利质量的分析与评价
An effective Way to Authenticate the Quality of Profit Gained by Listed Companies-Analysis on Cash-flow Statement;
鉴别上市公司盈利质量的有效方法——现金流量表分析
Thinking on Proving Dubang Accounting Analysis System;
浅谈杜邦财务分析体系在企业盈利质量分析中的运用
The Contrast and Analysis of Chinese Listed Companies' Earnings Quality before and after the Lmplementation of New Accounting Standards
新会计准则实施前后我国上市公司盈利质量比较与分析
Improve Earning Prediction Audit Quality and Normalize Earning Prediction Behavior in Listed Company;
提高盈利预测审计质量,规范上市公司盈利预测行为
Quality of Earnings Structure,Core Profitability and Earnings Persistence:Evidence from China's A Share Listed Companies in Manufacturing Industry
盈利结构质量、核心盈利能力与盈利持续性——来自我国A股制造业上市公司的经验证据
A Positive Research on the Largest Shareholder Holding and Quality of Earnings Information;
第一大股东控股与盈利信息质量实证研究
Research on IPO Earning Forecasts Quality of Listed Companies;
中国上市公司IPO盈利预测信息质量研究
An Empirical Analysis on the Quality of Earnings Forecast of Listed Companies;
我国上市公司盈利预测信息质量的实证分析
The Interest Flow Direction of Transactions between Related parties and the Earning Quality of China s Listed Companies;
关联交易利益流向与中国上市公司盈余质量
Disclosure Quality and Earnings Forecast;
上市公司信息披露质量与证券分析师盈利预测
Disclosure of Corporate Earnings Forecasts: Incentives, Quality and Supervision;
上市公司盈利预测信息披露:动因、质量与监管
Study on Profitability Quality Evaluation of Listed Companies Based on Earnings Target of Cash Flow
基于现金流盈利的上市公司质量评价研究