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Study on the Evaluation and Its Effectiveness about Earnings Quality of Tourism Listed Companies in China

Author: XiongCui
Tutor: CaiWeiMin
School: Hunan Normal University
Course: Tourism Management
Keywords: Tourism listed Company Earnings Quality Evaluation Effectiveness
CLC: F832.51
Type: Master's thesis
Year: 2011
Downloads: 127
Quote: 1
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Abstract


From the 1990s,the securities market of our country has seen tremendous development,which palyed an important role for the establishment and consunmmation of the socialist market economy. What not allow to be ignored is that various financial statement fraud and the phenomenon of profit operation were constantly spreading with the rapid development of the securities market.and the series of fraud cases seriously reduced the quality of accounting information, damaged the interests of depositors,also hindered the healthy and orderly development of the securities market, caused a great damage to the society. Then the decline of earnings quality of listed companies caused widespread concerns of the social from all walks of life. The company’s earnings quality is a concentrated reflection of the development status of listed company,therefore,objective analysis and evaluation on the listed company’s earnings quality status is of great importance to grasp the development trend of the listed company,avoid blind investments and promote the development of securities market.Based on this, this paper established the earnings quality evaluation model of 18 domestic tourism listed company of 2007-2010. through time assignment method and factor analysis, it is concluded that the earnings quality of the overall listed tourism companies is not good enough, and there exsits great defferences of the synthetical score of each company,the separatly abilities are also unbalanced, and there is a descending trend to the overall development of tourism listed company.After the clustering analysis,18 listed tourism companies were divided into four major categories. Relatively excellent type:Beijing capital touris,huangshan tourism and jinjiang international; Relatively better type:lijiang tourism,oct A,e’meishan A and xi’an diet; Relatively general type:Oriental pearl,huatian hotel,Beijing tourism, cyts Tours,Oriental hotel,and CITS joint and guilin tourism; Relatively poorer type:dalian st,Tibet tourism,new capital hotel and xi’an tourism.Then through comparative analysis of different types of tourism listed companies,it is found that there are serious differentiation on earnings quality among defferent types industy as well as defferent companies of the same type of industy.the spots type’s earnings quality is best,hotel type is next and integrated listed tourism companies is worst relatively,but three types of listed tourism companies’ ranking mean no significant changes in the evaluation period.on the basis of comprehensive score, it is proved that the earnings quality do can enhance the explanation that income information to share price information by using regression model,and verify the correctness of the research hypotheses,namely the earnings quality can enhance explanation of income information to share price information,illustrated that the effectiveness of the results and uesfulness for the investors to make investment decisions.

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