ST公司预警误判与会计信息质量关系的经验研究

An empirical study of the relationship between the information about financial statements and prediction errors of listed companies' special treatment

本文以ST公司预警的相关判别模型为基础,经验地揭示了会计报表信息质量对ST公司预警误判的影响。研究表明:我国ST公司预警误判的原因在很大程度上与会计报表信息质量有关。为此,本文建议加快具体会计准则颁布和实施步伐,不断强化审计责任和监管部门的责任,提高会计信息质量。

The paper, based on the discriminating model for predicting special treatment of Chinese listed companies in the relevant literature, addresses empirically the effect which the quality of the information about financial statements has on the prediction errors. The study indicates that the errors in predicting special treatment of the listed companies are, to some extent, related to the quality of financial statements. The author suggests that the setting and promulgation of accounting standards be accelerated, and that the responsibility of external auditing and that of the supervising departments be enforced so as to improve the quality of accounting information.