| 钢铁行业上市公司会计盈余信息质量评价分析 |
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| 引用本文： | 李红霞,韩红姝.钢铁行业上市公司会计盈余信息质量评价分析[J].科技与管理,2009,11(3). |
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| 作者姓名： | 李红霞 韩红姝 |
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| 作者单位： | 哈尔滨理工大学,经济学院,黑龙江,哈尔滨,150040 |
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| 摘 要： | 上市公司的会计盈余质量是投资者进行投资决策的主要依据。针对已上市的36家钢铁行业上市公司，通过构建会计盈余信息质量评价指标体系进行因子分析，并在此基础上对钢铁企业会计盈余信息质量进行排序，其评价方法和结果对钢铁业上市公司的信息使用者进行决策有一定的借鉴意义。
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| 关 键 词： | 会计盈余信息质量 钢铁行业 上市公司 |
Analysis of the quality of accounting information earnings in steel industry |
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| LI Hong-xia,HAN Hong-shu.Analysis of the quality of accounting information earnings in steel industry[J].Science-Technology and Management,2009,11(3). |
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| Authors: | LI Hong-xia HAN Hong-shu |
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| Institution: | School of Economics;Harbin University of Science and Technology;Harbin 150040;China |
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| Abstract: | The quality of accounting information earnings of Chinese listed companies is the vital evidence to the investors to make a investment decision.This paper establishes evaluating indicator of earnings quality,gives comprehensive evaluation and analysis of the steel industry's earnings quality by the method of the factor analysis.We can sort to the quality of accounting information earnings of the steel industry by calculating the component score.Evaluating method and results provides investors with certain s... |
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| Keywords: | quality of accounting earnings steel industry listed companies |
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