收益质量分析

基于结构方程的PLS通径建模方法能够处理复杂影响因素之间的关系，并能计算出潜变量得分等独有优势，为进行收益质量分析提供了很好的方法。

PLS path modeling method , based structural equation , can handle complex relationships between factors , and can calculate the latent variable scores and other unique advantages , provides a good way for the purpose of earnings quality analysis .

公司收益质量分析应关注的几个方面

Key Points on Analyzing the Corporation 's Income Quality

上市公司收益质量分析

Income of Quoted Company : Quality Analysis

现代企业收益质量分析

Analysis of Modern Enterprise Earnings Quality

会计收益质量的分析及其评价

The Analysis of Accounting Revenue Quality and Its Evaluation

本论文的特点1、针对具体行业（电子）类上市公司进行了收益质量的影响因素分析。

The characteristic of this thesis : 1 . To analyze the quality of income in special industry ( such as the listed companies of electronic categories ) .

对收益及其质量的评价分析，除了常用的定性分析用于识别风险信号外，量化分析是近年来的一大趋势。

Quantified analysis is a new means to estimate earnings and quality of earnings in recent years , in addition to the ways of qualitative analysis such as distinguishing " red flags " .

为此，本文想从现金流量表的角度找到一个对企业收益质量较深入的分析方法。

In this paper , from a cash-flow perspective to find a quality of enterprise income more comprehensive analysis . First , this theory from the point of view of the enterprise income characteristics and quality of the main influencing factors .

传统的盈利能力分析往往只注重对收益数量的分析，而忽略了对收益质量的分析，容易使投资者做出错误的投资决策。

The traditional profitability analysis only focuses on the quantitative analysis usually , but ignores the earnings quality analysis .

应用分析部分是以四川长虹为案例，从会计政策、经营风险、收益结构和现金保障性等方面，对收益质量分析方法进行了阐述说明。

In the part of application analyses , Sichuan Changhong is chosen as a representative case to apply and expatiate on the method . The writer analyzes its earnings quality from the above-mentioned aspects .

理论研究部分从发现消极信号入手，初步识别收益质量异常的公司，提出从会计政策、收益的结构和收益的现金流转情况三个方面对上市公司收益质量进行分析。

In the part of theory research , starting with detecting the negative signals , the writer analyzes earnings quality on the qualitative and quantitative aspects , such as accounting policy , earnings structure and cashing ability .