摘要
本文选取2007—2009年的A股制造业为研究样本,研究了历史盈余、应计利润和经营性现金流对盈余持续性的影响。检验结果发现:(1)由于会计制度的原因,我国上市企业的应计利润存在着系统性计量偏差;(2)我国上市企业的盈余持续性较低,且应计利润的持续性偏低;(3)修正后的应计利润其持续性偏低。
This paper selects the A shares of the manufacturing sector in 2007 - 2009 as the sample studied the history of earnings, accruals and operating cash flow effects of earnings persistence. Test results showed that ： （ 1 ） the reasons for the accounting system, the accrual of profits of listed companies there is systematic measurement error; （2） Listed companies earnings persistence is low, and the continued accrual of lower profits ; （3） amended its continued accrual of low profits.
出处
《南京财经大学学报》
2011年第3期81-85,共5页
Journal of Nanjing University of Finance and Economics
关键词
会计盈余
应计利润
经营性现金流
盈余持续性
accounting earnings
accruals
operating cash flow
earnings persistence
