摘要
分别从收益类、权益类、现金类以及收入类财务指标中选取了一些能够反映亏损上市公司在亏损后第一年的亏损逆转质量的指标,构建了中国上市公司亏损逆转质量的综合评价指标体系。以2003～2009年之间发生亏损的上市公司为样本,通过因子分析法从9个亏损逆转质量指标中提取了4个公共因子,并通过因子得分数值来识别亏损上市公司发生亏损逆转的质量高低,最后又通过聚类分析法依据亏损逆转质量因子综合得分数值高低将亏损上市公司分为四类,运用均值T检验来识别亏损逆转质量不同的亏损上市公司之间存在显著差异的评价指标。
Abstract： This paper select some indicators that it can reflect the quality of loss reversal in the first year after making a loss from the financial indicators belong to the income, equity, cash and income category. And it constructed the evaluation in- dex system of the quality of loss reversal for the listed companies in China. It selected the loss listed companies from 2003 and 2009 as a sample to extract four common factors from the nine quality indicators of loss reversal by factor analysis. And it identified the quality level of loss reversal of loss listed companies according to the score values from factor analysis, and finally it divided loss listed companies into four categories through the cluster analysis method based on the loss reversal quality factors core value and recognized the evaluating indictors existing significant differences by T test for mean among the loss listed companies of different quality of loss reversal.
出处
《软科学》
CSSCI
北大核心
2013年第1期123-127,136,共6页
Soft Science
基金
教育部人文社会科学研究项目(11YJC630243
09JC790049
12YJC630010)
中央高校基本科研业务费专项资金重点项目及一般项目(SWU1309116
SWU1309202)
关键词
亏损逆转
质量
因子分析
聚类分析
loss reversal
quality
factoranalysis
cluster analysis
