公司盈利能力与会计信息质量的实证分析

The Empirical Analysis of Company Profitability and the Quality of Accounting Information

从上市公司审计意见出发,运用Logistic回归模型分析了在上交所上市的所有公司2006年的盈利能力与其审计意见的关系。实证结果表明,上市公司的审计意见与其盈利能力相关性很强,同时,作为控制变量的董事长与总经理兼任情况和前十大股东持股比例也与审计意见有显著的关联性,说明会计师事务所出具的审计意见值得信赖。

From the perspective of audit opinion of listed companies, and using Logistic regression, this paper analyized the relationship of company profitability and the quality of accounting information in all listed companies in Shanghai Stock Exchange of 2006. The empirical results show that there is significant correlation between the profitability of a list company and its audit opinion, that as control variables, the status of the general manager who is held concurrently by the President and the share proportion held by the top 10 shareholders have significant correlation with the audit opinion, which fully shows that the accounting firm issuing audit opinion is trustworthy.