上市公司会计收益影响因素分析

Analysis on the Influencing Factors on Accounting Earnings of Listed Company

文章根据中国股市和上市公司的特征,构建会计收益经验模型,并采用横截面检验方法,从分年度和全样本两个角度,对会计收益影响因素进行检验。研究发现:主营及其他业务利润、应收帐款、待摊费用、累计折旧、公司规模和资本结构对会计收益具有解释力和增量解释力,是影响会计收益的因素。这为分析和判断上市公司会计收益及其真实性提供一定的依据。

This paper establishes an accounting earnings empirical model according to the characteristics of Chinese stock market and listed companies. From two aspects of yearly sample and whole samples, the paper tests the influencing factors on accounting earnings by cross regressions. The findings are that the central profit, the non-central profit, the account receivable, the prepared expenses, the accumulated depreciation, the scale of company and capital structure can explain accounting earning and its change, which are the factors affecting accounting earnings. It is a reference to analyze listed companies' accounting earnings and their reality.