我国上市公司盈利时间序列研究:国际借鉴与方法探析

A Study on Eearnings's Time Series of Chinese Listed Companies:International Reference and Ananysis on Methods

国外学者在盈利时间序列的刻画方式、模型测度效果和序列性态的影响因素等方面做了深入的研究,而我国由于受到公司上市时间长度和会计制度不断变迁的影响,对上市公司的盈利时间序列进行研究具有较大的困难。以行业为主要研究对象,以近期的季度盈利时间序列为研究数据,以已有的简便研究方法和普遍认可的模型为研究手段对我国上市公司的盈利时间序列进行研究是克服目前诸多障碍的现实选择。

Referring to the foreign methods and outcomes of research on time series of income, this paper makes an analysis on the restriction to extend this type of research in the Chinese listed companies. It is pointed out that the realistic method to overcome the present difficulties is to target the listed industries, adopt the recent quarterly income data and apply the simple and generally accepted models and methods.