第三部分为上市公司财务会计报告欺诈的原因分析。
Part three is to analyze the reasons of financial reporting fraud of listed company.
本文旨在分析上市公司财务指标与未来盈利的相关性，以便为现有盈利预测模型的改进提供相关证据。
This paper aims to find evidence for the improvement of present earning forecast models through analysis the correlation between financial ratios of listed companies and their future earnings.
利润质量这一概念，在上市公司财务会计报告分析中十分重要。
The concept of profit quality is very important in the financial statement analysis of the listed securities companies.
利用主成分分析方法建立了包含10个主成分的上市公司财务危机预警指标体系。
And then it sets up listed companies' financial crisis warning index system including 10 principal component factors using the method of principal component analysis.
第三章：我国机械类上市公司财务预警系统应用现状分析。
Chapter III: Analyze the current used status of financial early-warning system in the listed companies of machinery in China.
本章主要对财务报告舞弊的定义，与相关概念的区别，我国上市公司财务报告舞弊的现状和危害进行了分析。
This chapter mainly analyses the definition of financial statements fraud, the difference of interrelated concept, the present situation and the harm.
实证分析结果表明：其一，我国上市公司财务比率不服从正态分布，因而不适宜使用多元线性判别分析方法建立财务危机预测模型；
The results are as the following: firstly, financial ratios aren't identical to the normal distribution, so it's not suitable to conduct the early-warning model by Linear Multiple Discrimant Analysis.
接着论文提出了研究的假设，并且通过上市公司财务报表所提供的财务数据进行了实证分析。
Then the thesis brings forward research hypothesis, and makes demonstration analysis by financial data, which comes from stock companies' financial report forms.
利用上市公司财务绩效评价指标体系，应用主成分分析方法对18家石油化工类上市公司进行了综合评价。
Making use of evaluation index system of financing performance of listed companies, integrated evaluation on 18 listed petrochemical companies were made by using principal component analytical method.
科学、合理地分析和评价上市公司财务综合状况已成为当前财务管理理论和实践的一个重要课题。
How to evaluate the comprehensive financial affairs of listed company in a scientific and rational way is an important subject in the theory and practice of the finance management at present.
接着，本文采用累计超常收益率的分析方法对我国上市公司财务信息与股票价格之间的关系进行了实证分析。
Then, using the cumulative abnormal return method the essay makes an empirical analysis on the correlation between stock prices and their financial information.
本文从实证角度，利用主成份分析法对上市公司财务状况进行分析研究。
This article has classified the financial indices of the quoted companies by means of the principal component analysis and from empirical angle.
第二部分是我国上市公司财务重述市场反应的理论分析。
Theory analysis, about effects caused by financial restatements of listed company.
将支持向量机引入到上市公司财务危机预警中，必将对财务危机预警分析方法的不断科学化作出贡献。
The introduction of support vector machine into listed company financial crisis early warning definitely contributes to the study of listed company financial crisis early warning analysis method.
从公司财务特征的角度分析上市公司向控股股东提供关联担保的问题。
This paper studies the issues of listed companies providing relatedparty guarantee to controlling shareholders from the perspective of financial characteristics.
基于前文的分析，本章提出了优化辽宁省上市公司财务治理结构的对策。
This part forwards some improvement measures finance governance structure in Liaoning's Listed Companies.
二是运用“舞弊三角理论”进行实证分析，得出影响我国上市公司财务报告舞弊的压力因素、机会因素和借口因素。
The second is that I use "Triangle Theory of Fraud" and empirical analysis, to discover that the pressure factors, opportunity factors and excuse factors;
实证分析结论表明：上市公司财务数据对股票价格变化具备良好的解释能力。
Finally it draws the conclusion that financial data is strong in explaining the changes of stock price.
实证分析结论表明：上市公司财务数据对股票价格变化具备良好的解释能力。
Finally it draws the conclusion that financial data is strong in explaining the changes of stock price.
应用推荐