摘要
本文以沪市和深市A股农、林、牧、渔类上市公司为样本,搜集2006～2010年公司年报公布的数据,选取EVA指标和几个典型的传统会计指标为解释变量,股票价格为被解释变量,运用逐步回归法剔除解释变量中经济意义较小的因素,并建立Panel Data变截距固定效应模型,计量分析了农业上市公司EVA指标和传统会计指标与股票价格的相关性程度,为投资决策提供参考。
Using A-stock Agricultural listed companies in SSE and SZSE as samples,collecting 2006-2010 of data in annual report,this thesis select EVA and several typical traditional accounting as explanatory variables and stock price as explained variable,using Stepwise rejected the factors whose economic meaning is smaller,making the Panel Data Variable Intercept fixed effects model to validate the correlation between EVA,traditional accounting indexes and stock price so as to provide necessary referenced suggestions for decision-makers.
出处
《特区经济》
2012年第6期92-94,共3页
Special Zone Economy
