盈余质量分析

试论盈余质量分析

Analysis of the Quality of Profit

利用盈余质量分析，配合盈余的未预期增长，形成投资策略，能获取相当的超额收益。

Third , investors can earn abnormal returns using earnings quality analysis strategies ;

因此，盈余质量分析有利于投资者作出正确的投资决策。

In conclusion , earnings quality analysis is useful to investors making proper decision .

本文将盈余质量分析评价方法划分为定性分析、单指标定量分析法和多指标定量分析法三类，并分别进行说明。

The analyzed and evaluated methods of earnings quality are divided into three types : the qualitative analysis , single variable analysis and multi-variable one .

如何对企业的盈余质量进行分析和判断不仅仅是一项意义非凡的学术性主题，同时在现实操作中也具有重大意义。

How to analyze and judge the enterprise earnings is not only a significant academic subject , but in the real operation is also of great significance .

本文采用实证分析方法，选取了2006-2009年制造业上市公司公开披露的年报数据，运用修正琼斯模型对国有制造业上市公司和民营制造业上市公司的盈余质量进行比较分析。

In this paper , empirical analysis , selected manufacturing industries for 2004-2009 annual reports of listed companies publicly disclose the data , using modified Jones model of state-owned listed companies in the manufacturing sector of listed companies and private industry a comparative analysis of earnings quality .

盈余质量的信息经济学分析

The Information-economics Analysis of Earning Quality

随后，本文对前三季度和第四季度的盈余质量进行了比较分析，发现两者存在显著的差异。

In the next section , we document that the earnings quality of the fourth quarter is significant different from the other three quarters .