本文選題：會計盈余　切入點：賬面市值比　出處：《會計與經(jīng)濟(jì)研究》2017年05期

【摘要】：利用我國滬深A(yù)股公司數(shù)據(jù),研究上市公司總體會計盈余和總體賬面市值比對GDP增長是否具有預(yù)測功能。研究發(fā)現(xiàn),我國上市公司總體季度會計盈余增長率與未來1-4季度GDP增長有顯著相關(guān)性;而上市公司總體賬面市值比與未來GDP增長率的相關(guān)性較弱,預(yù)測功能只在未來1期和2期顯著。進(jìn)一步研究發(fā)現(xiàn),將兩者納入同一模型對未來GDP增長的解釋能力顯著提高,但與會計盈余相比,賬面市值比具有的信息含量較弱。
[Abstract]:Using the data of Shanghai and Shenzhen A-share companies in China, this paper studies whether the ratio of total accounting earnings to overall book market value of listed companies can predict the growth of GDP. There is a significant correlation between the growth rate of total quarterly accounting earnings of listed companies in China and the growth of GDP in the next 1-4 quarters, while the overall book value of listed companies is weaker than that of future GDP growth rates. The forecasting function is only significant in the future period 1 and 2. Further study shows that the ability to explain the future GDP growth is improved significantly when the two models are included in the same model, but the information content of the book market value ratio is weaker than that of the accounting earnings.
【作者單位】： 天津財經(jīng)大學(xué)商學(xué)院;
【基金】：國家自然科學(xué)基金項目(71272189)
【分類號】：F124.1;F275;F832.51

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1 毋丹;會計盈余、盈余質(zhì)量與經(jīng)濟(jì)增長[D];山西大學(xué);2016年

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本文編號：1697006