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基于等级回归模型的上市公司金融资产划分实证研究

发表时间:2012-01-15  浏览量:1547  下载量:697
全部作者: 解晓峰,刘传哲
作者单位: 中国矿业大学管理学院
摘 要: 在新会计准则下对上市公司金融资产的划分进行实证研究,结合上市公司2010年年度报表,对财务报表中与金融资产相关的主要经济指标间的相互关系、变动趋势和量值进行比较、判断。实证结果发现:为降低公允价值对利润的影响,上市公司管理层更倾向于将金融资产划分为可供出售金融资产;用主成分分析法计算出来的综合投资价值比单独几个经济指标更能代表上市公司的投资价值;提出多级分类并以等级回归建模能够解决一些复杂经济问题,在一定程度上能反映上市公司金融资产的投资收益情况,降低投资者的投资风险,减少投资损失。对于广大投资者来说具有一定的借鉴作用,具有较好的应用前景和实用价值。
关 键 词: 金融市场;可供出售金融资产;金融资产划分;主成分分析;等级回归模型
Title: Empirical Study on financial assets classification of listed companies under the new criteria
Author: XIE Xiaofeng, LIU Chuanzhe
Organization: School of Management, China University of Mining and Technology
Abstract: The paper is about the empirical research on financial assets classification of listed companies under the new accounting standards, combined with listed companies’ annual reports in 2010, by comparison and estimation on the relationship, changing trend and the value among the major economic indicators, which related to financial assets from the financial statements. research results show that: in order to reduce the impact of the fair value on the profit, listed company management is more inclined to divide the financial assets into available for sale financial assets; the principal component analysis can calculates overall investment value, which is more representative of the investment value of listed companies than several economic indicators; propose multi-level classification and found the ordinal regression model can solve some complex economic problems, to a certain extent, the model reflects the investment earnings on financial assets of listed companies, lower investment their investment risk, reduce investment losses. For the majority of investors also have some reference, has good prospects and practical value.
Key words: financial markets; available for sale financial assets; financial assets classification; principal component analysis; Regression model
发表期数: 2012年1月第1期
引用格式: 解晓峰,刘传哲. 基于等级回归模型的上市公司金融资产划分实证研究[J]. 中国科技论文在线精品论文,2012,5(1):90-98.
 
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