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The Study on Evaluation Methods of Earings Quality of Listed Company

Author: YangSuQin
Tutor: WangJianHua
School: Henan Polytechnic University
Course: Accounting
Keywords: Listed Company Earnings quality Cash flow Market returns Evaluation methods of earning
CLC: F275
Type: Master's thesis
Year: 2009
Downloads: 213
Quote: 0
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Abstract


Enterprise earning is the result of operation in a certain accounting Period, it is an important basis when decisions are made by shareholders,debtors and governrnent,also it can be used as an important index to evaluate achievements of enterprise operators. With the development of securities market in our country the amount of listed companies is increasing day by day, so how to analyze and evaluate earnings quality of listed companies seems to be especially important. The purpose of this article is to find an appropriate evaluation method of the earning quality of Chinese listed companies based on previous studies, through comparing and analyzing the current evaluation methods of the earnings quality of listed companies.First of all, this article expounded the meaning of earnings quality based on the overview of research results at home and abroad and described the methods for measuring, basic theory and the evaluation criteria of earnings quality.Second, It evaluated and analyzed respectively two main earnings quality evaluation models which were used most currently.( one is under the accrual principle and is based on accounting earnings; another is under the cash basis and is based on cash flow.);constructed the basic model of market returns and accounting earnings and cash flow, which was based on the analysis of the characteristics of each evaluation ; constructed the extended model which contained the control variables and were based on the basic model; proposed research hypothesizes of this article combining with models for the purpose of this study.Then, With a sample of the data of China A-share market in 2006-2008, Compared and analyzed the relations of the earnings and cash flow and market returns by regression analysis method, found an appropriate methods of evaluation earning quality for Chinese A-share market and got the conclusion.Finally, with the basis of the factors that influence earnings quality of listed companies, proposed recommendations to improved the quality assessment of Chinese listed companies the earnings of listed companies.

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
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