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1.
阐述了上市公司财务失败预警分析的研究意义;在对国内外财务预警模型进行分析的基础上,选用了logistic回归方法来建立我国上市公司财务失败的预警模型;最后结合实例对所建立的模型进行了检验,发现该模型有着较高的识别率,在一定程度上实现了对上市公司财务失败的预警作用. 相似文献
2.
回顾上市公司财务预警问题的研究情况。选取35家被特别处理的上市公司和35家未被特别处理的上市公司作为样本,从20个初始财务指标中筛选出4个作为预测指标,使用Logistic回归分析和多层感知器两种方法,建立模型进行财务预警分析。结果表明:多层感知法对财务困境的预警效果要好于Logistic回归法,两种方法对特别处理前1年的预警能力良好,对前2年和前3年的预测能力下降迅速,为了提高财务困境的预测能力,提出"过程监管"的新监管策略。 相似文献
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应用我国上市公司的财务报表数据,在传统财务预警指标的基础上加入衡量公司盈余管理程度的预警指标,采用主成分分析和Logistic回归构建了上市公司财务危机预警模型.实证结果显示,预警模型的预测能力较为理想,能给投资者、公司管理层和债权人等相关各方提供更为明确的反映公司财务状况的信息. 相似文献
4.
徐旭 《赤峰学院学报(自然科学版)》2015,(8)
针对企业财务危机预警问题,本文选择信息技术企业作为财务研究样本,从财务因素和非财务因素等视角进行实证分析,通过因子分析矩阵筛选相关数据,并利用回归法创建了信息技术企业的财务预警系统。 相似文献
5.
李幼兰 《重庆第二师范学院学报》2015,28(3)
对高校财务的环境进行分析,确定了高校财务风险预警原则.通过对几种财务风险预警模型的认识,利用Z记分法模型对S高校的总体财务风险情况进行预警,并利用高校贷款控制模型对S高校的负债风险进行预警,进行财务风险评估. 相似文献
6.
浅析信息化条件下企业财务风险预警机制基本模型的构建 总被引：1，自引：0，他引：1
文章在阐述我国信息化和财务风险预警系统研究和发展现状的基础上,构建了信息化条件下财务风险预警机制的基本模型,提出了企业财务预警机制运行保障措施,以期对财务风险预警机制的完善有所裨益。 相似文献
7.
论文意在探讨企业财务危机的成因、对策、后果。通过建立财务预警模型体系以避免企业由财务危机走向财务破产,在研究预警体系时参考了西方成熟的有关理论体系,重点对Altman模型进行实证的分析,并结合中国的实际情况提出对模型的修正。论文利用了两家上司公司的数据进行模型分析来验证该模型的适用性。 相似文献
8.
本结合我国当前的实际情况，论述了建立财务预警系统的重要性和必要性，并以我国上市公司为研究对象，选取了41家处于财务困境和39家同行业、同规模财务正常的公司为样本，运用Logisdc回归，建立财务预警的预测模型。 相似文献
9.
盈余管理能否增加财务危机预警的预测能力——来自中国ST上市公司的证据 总被引：1，自引：0，他引：1
论文采用2003--2006年来自中国ST上市公司的数据,对于盈余管理是否增加财务危机预警的预测能力进行分析,即在财务信息、公司治理变量的预测模型中加入盈余管理变量,建立Logistic回归分析模型。研究发现：（1）财务危机公司相对正常公司,于财务危机发生前盈余管理程度较高。（2）盈余管理程度越高,公司财务危机发生的概率越高。（3）加入盈余管理程度变量能增加财务危机预警模型的解释能力。（4）加入盈余管理、公司治理结构特征的财务预警模型也能提高财务危机预警模型的解释能力,其预测的正确概率分别为前一年的98．9％,前二年为90．6％,前三年为75．3％。论文最后提出,如果上市公司能加强公司治理,进行盈余预测,可以很好的控制财务危机的发生概率。 相似文献
10.
我国上市公司财务预警的实证研究 总被引：1，自引：0，他引：1
本结合我国当前的实际情况。论述了建立财务预警系统的重要性和必要性，并以我国上市公司为研究对象，选取了41家处于财务困境和39家同行业、同规模财务正常的公司为样本，运用Logistic回归，建立财务预警的预测模型。 相似文献
11.
制造业财务预警模型研究 总被引：8，自引：0，他引：8
章通过对单变量模型、多元判别分析模型和Logistic回归模型的分析和比较,发现行业模型的变量选取和预测准确性均有所不同。多元判别分析模型对新数据适合性较好,Logistic模型对原数据拟合性最好。通过行业模型的研究找出了制造业独特的预测指标,最后利用新样本对各模型的适应性作了检验。 相似文献
12.
Jessica Sharp Stephen Theiler 《International journal for the advancement of counseling》2018,40(3):193-212
A review of literature from the past 30 years establishes psychological distress as both a longstanding and current issue affecting university students worldwide. Poorer academic outcomes and problematic health behaviours are linked to students’ distress, and these wider implications also highlight the need for appropriate policies and services to support students during what is clearly a challenging time. Further review identified various socio-demographic, situational and academic factors as potential bases of students’ distress. Undoubtedly, the demands of the university lifestyle are inherently stressful; yet experiencing these as distressing is not inevitable. Rather, a review of links between university students’ psychological attributes and psychological distress indicates such attributes might be ideal points of intervention to ensure students are best equipped to manage the stressors of university, and greater attention in this area is recommended. 相似文献
13.
Tiffany Lewis 《Communication quarterly》2013,61(3):282-301
Talking about a difficult event may reduce discloser distress, but it may increase it in the listener. This essay offers a model that assesses some antecedent and interactional variables proposed to be involved with listening and connected with listeners' negative distress. Based on 82 reports of interactions with close relational others, levels of negative distress correlated positively with the amount of responsibility people felt for the other and time reported listening to the others' disclosure. Those who reported validating the other also reported more negative distress than did those who said their response style was to give advice. This article offers possible modifications to the model based in these results. 相似文献
14.
Linares LO Heeren T Bronfman E Zuckerman B Augustyn M Tronick E 《Child development》2001,72(2):639-652
This study examined how maternal distress mediates the link between exposure to community violence (CV) and the development of early child behavior problems. Research was conducted among 160 children, 3,0 to 5,11 in age, who resided in high-crime neighborhoods. Using structural equation modeling, latent variables were constructed to identify model components: maternal socioeconomic status (SES) and public assistance status, exposure to CV (maternal perceptions of local violence, social disorder, and fear of crime; and frequency of child cowitnessing violent events), family aggression (partner aggression toward mother and partner aggression toward child), maternal distress (global distress and posttraumatic stress disorder symptoms), and early child behavior problems (internalizing and externalizing). Bivariate correlations indicated that CV, maternal distress, and early child behavior problems were significantly intercorrelated. A series of structural equation models was specified to estimate the direct and indirect effect of CV on early child behavior problems. A direct model indicated a significant path from CV to early child behavior problems, after controlling for maternal SES and family aggression. The direct CV-early child behavior problems path diminished, however, when maternal distress was included in the model, after controlling for maternal SES and family aggression. Results are consistent with a mediation model of the impact of maternal distress symptoms on the link between CV and early child behavior problems. 相似文献
15.
为解决公路路面病害图像特征不突出、检测精度低等问题,提出一种基于改进SSD模型的路面病害检测系统。利用梯度下降Sobel算子优化SSD模型中图像特征提取的卷积网络层,突出路面病害图像特征;通过改进SSD模型实现横向裂缝、纵向裂缝、块状裂缝、路面凹陷以及其它类路面的病害图像检测;结合Jetson-Nano板载化系统以及基于GO语言的Tensorflow框架实现路面病害检测及分类。实验结果表明,系统路面病害分类准确度为91.28%,比未改进的SSD模型识别准确度提高7.36%,证明该优化模型有效。 相似文献
16.
OBJECTIVE: To evaluate a model in which chronic emotional inhibition mediates the relationship between a history of childhood emotional invalidation or abuse and adult psychological distress. METHOD: One hundred and twenty-seven participants completed a series of self-report questionnaires, and a subset of this group (n=88) completed an additional measure of current avoidant coping in response to a laboratory stressor. Structural equation modeling was used to evaluate and compare a full and partial mediational model. RESULTS: Findings strongly supported a model in which a history of childhood emotional invalidation (i.e., psychological abuse and parental punishment, minimization, and distress in response to negative emotion) was associated with chronic emotional inhibition in adulthood (i.e., ambivalence over emotional expression, thought suppression, and avoidant stress responses). In turn, emotional inhibition significantly predicted psychological distress, including depression and anxiety symptoms. CONCLUSION: This study found support for a model in which the relation between recollected negative emotion socialization in childhood and adult psychological distress was fully mediated by a style of inhibiting emotional experience and expression. Although it is likely that childhood emotional inhibition is functional (e.g., reduces parental distress and rejection), results suggest that chronic emotional inhibition may have long-term negative consequences for the inhibitor. 相似文献
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18.
Michael T. Kalkbrenner Anna L. Lopez Jessica R. Gibbs 《Journal of College Counseling》2020,23(2):98-112
The aim of this study was to initially validate the REDFLAGS model, 8 cautionary warning signs of mental distress in college students. A test of internal consistency reliability and factor analysis supported the model's reliability and construct validity. Hierarchical logistic regression models endorsed the model's predictive validity; students’ recognition of the REDFLAGS model was significantly associated with increases in the odds of a peer‐to‐peer referral to the counseling center. Implications for college counselors are discussed. 相似文献
19.
刘凡 《赣南师范学院学报》2008,29(3):107-110
建立上市公司财务困境预测体系,在上市公司财务状况面临风险时发出预警信号,对于公司各利益相关体都具有重要的意义.以四川省上市公司为研究样本,采用阿尔曼（Altman）的多元Z值判定模型,对其财务状况进行了实证检验. 相似文献
20.
David W. Chan 《Roeper Review》2013,35(4):203-209
The relationships among adjustment problems, self‐efficacy, and psychological distress were investigated in a sample of 207 Chinese gifted students in Hong Kong. A mediation‐effect model specifying that adjustment problems had an effect on psychological distress mediated by self‐efficacy was hypothesized and tested using structural equation modeling procedures. For comparison, a direct‐effect model and a direct‐and‐mediation‐effect model were also fitted to the data. The results indicated that the direct‐and‐mediation‐effect model provided the best and a reasonably adequate fit, suggesting that the effects of adjustment problems on psychological distress could be direct, but more importantly the effects could also be mediated by self‐efficacy. Implications of the findings for enhancing the self‐efficacy of students to promote their psychological well‐being are discussed. 相似文献