Research on the Impact of Surplus Accrual Quality on Firm Value

被引：0

作者：

Wang, Yong ^{[1
]}

Guan, Yonglu ^{[1
]}

机构：

[1] Harbin Inst Technol, Sch Econ & Management, Weihai, Shandong, Peoples R China

来源：

2017 6TH ICASS INTERNATIONAL CONFERENCE ON MANAGEMENT, LEADERSHIP AND SOCIAL SCIENCE (ICASS-MLS 2017) | 2017年 / 101卷

关键词：

Firm value; Surplus quality; Surplus accrual quality; EARNINGS;

D O I：

10.5729/aer.2017.101.104

中图分类号：

C [社会科学总论];

学科分类号：

03 ; 0303 ;

摘要：

Accounting earnings information to the outside world to pass the business situation, financial results, etc., is the business to the outside world to pass their comprehensive ability of an important way, but also the majority of investors to make an important basis for investment decisions. This paper analyzes the relationship between the accrual quality of manufacturing listed companies and the value of enterprises in the manufacturing industry of 2014-2016. It is found that the quality of surplus accruals is positively correlated with the value of enterprises, and the quality of earnings helps to enhance the value of enterprises.

引用

页码：104 / 108

页数：5