我国上市公司盈余管理行为的回归分析

Regression Analysis on Earnings Management Action of Chinese Listed Companies

本文利用多元回归的方法对盈余管理行为中经常运用的应计项目进行了分析,得到了与盈余管理有显著关系的三个指标。并用SPSS对回归方程进行了显著性检验和合理的解释。

The article analyzes the counting project through the multi-dimensional return method and gives tree targets with the earnings management. It also explains and tests the re gression equation with SPSS. And has carried on the significance examination and the reasonable explanation with SPSS to the regression equation.