基于逻辑回归分析的虚假财务识别模型

Identification Model of False Financial Affairs Basing on Logistic Regression Analysis

在逻辑回归分析模型基础上,选取注册会计师协会公布非标准审计意见上市公司为样本,并对每个样本公司进行配对,利用样本公司和配对公司财务比率进行模型构建和实证研究,得出每股净资产和扣除非经常损益的每股收益指标具有较强的识别能力,模型识别准确率为82.8%的结论。

On the basis of the model of logistic regression analysis, takng modified auditor opinion listed company announced by Institute of Certified Public Accountants as sample, pairing each sample company, and carrying out model building and empirical research by making use of the financial ratios of sample company and paired company, draw a conclusion that net assets per share deducting non-recurring profit and loss targets of earnings per share have a strong strong ability to identify, and the accuracy rate of model recognition is 82.8%.