| 公司治理、外部审计信息与财务危机预警 |
| |
| 引用本文： | 戴红军,吴国强.公司治理、外部审计信息与财务危机预警[J].大连民族学院学报,2010,12(2):157-161,165. |
| |
| 作者姓名： | 戴红军 吴国强 |
| |
| 作者单位： | 淮南师范学院,经济管理系,安徽,淮南,232001 |
| |
| 摘 要： | 为了提高财务危机预警模型的准确率和稳健性，在利用上市公司财务数据的基础上，加入公司治理和外部审计信息变量，采用主成分分析和Logistic回归构建了预警模型。实证分析结果显示，加入公司治理和外部审计信息的预警模型，预测能力要比仅使用财务指标的预警模型更为理想。
|
| 关 键 词： | 财务危机预警 公司治理 外部审计 主成分分析 Logistic回归 |
Corporate Governance, Audit Information and Financial Crisis Forewarning |
| |
| DAI Hong-jun,WU Guo-qiang.Corporate Governance, Audit Information and Financial Crisis Forewarning[J].Journal of Dalian Nationalities University,2010,12(2):157-161,165. |
| |
| Authors: | DAI Hong-jun WU Guo-qiang |
| |
| Institution: | Economics and Management Department;Huainan Normal University;Huainan Anhui 232001;China |
| |
| Abstract: | In order to increase the accuracy and moderation of financial crisis forewarning model,this paper makes use of the financial statements of listed companies in China stock exchange and some non-financial information,such as corporate governance and audit information,to build a model for financial crisis forewarning using principal component analysis and logistic method.The empirical results indicate that the model including corporate governance and audit information is more accurate in forewarning than the m... |
| |
| Keywords: | financial crisis forewarning corporate governance audit principal component analysis logistic model |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
