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An Empirical Study on Information Content of Earnings, Cash Flows about Chinese Listed Companies

Author: LiangJinPing
Tutor: KongXiaoWen
School: Jinan University
Course: Business management
Keywords: Accounting Earnings Cash flow Loss making companies Stock price
CLC: F832.51
Type: Master's thesis
Year: 2007
Downloads: 743
Quote: 5
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Abstract


The information content of the accounting information has been the focus of attention. Accounting information, accounting earnings information be considered to be the richest information content of the core information in the financial reports. But based on the accrual accounting earnings indicators with a certain lag, there may be operated, therefore, the information content generated cash flow indicators of the system based on the cash basis. Accounting earnings and cash flow information content? If accounting earnings and cash flow have a certain amount of information content, to give investors the important decision-making information, the two who more weight it? In considering the information content of accounting earnings Meanwhile, respectively, consider the cash flows from operating activities in the cash flow statement, cash flow for investing activities and financing activities in the cash flow of information content, whether to give investors the more incremental information? turn, can give investors the incremental information it stronger? study of this paper is mainly based on the above problem and expand. In this paper, the data of the listed companies in Shenzhen and Shanghai 2002-2005 as the sample study, the following conclusions: 1) the accounting earnings of listed companies to disclose to investors the important decision-making information, especially the profitability of listed companies more information content, while the losses of the company's accounting the surplus basically does not have information content. 2) the statement of cash flows from operating activities Cash flow from investing activities Cash flow and financing cash flows can be passed to investors certain information for decision-making, but the cash flow and accounting earnings, the latter has more explanatory power . 3) in the analysis of the accounting earnings information, considering the operating cash flow to investors to provide more incremental information; premise of the analysis of accounting earnings information, considering the cash flows of the cash flows from investing activities and financing activities does not seem to provide more incremental information to investors. In turn, in the analysis of the cash flow from operating activities, investing activities Cash flow and financing cash flows, accounting earnings considering a more incremental information. 4) at the same time consider the accounting earnings and operating cash flow from investing activities Cash flow and financing cash flows, the effect of the information passed to investors than accounting earnings, respectively, and the cash flow from operating activities, cash flows from investing activities and financing activities, cash good traffic when considered. In summary, accounting surplus from operating activities Cash flow from investing activities Cash flow and financing cash flows have a certain impact on the market and investors.

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CLC: > Economic > Fiscal, monetary > Finance, banking > China's financial,banking > Financial market
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