摘要
判别上市公司的财务状况对公司管理层和投资者具有重大意义,本文利用主成分分析法对上市公司的财务健康状况进行实证研究,分析结果表明,在判别财务健康的指标中,现金流量和机构投资者的持股比例是判别财务健康的重要指标。
How to classify rationally the financial status of listed companies is of great importance to corporate management and investors. This paper investigates the corporate financial health of listed companies with principal components analysis. It shows that cash flow and the shareholding ratio of institutional investor play an important part in financial health.
关键词
上市公司
财务健康
公司治理
listed company
financial health
corporate governance
