發(fā)布時間：2018-04-22 00:05

  本文選題：上市公司 + 盈余質(zhì)量��； 參考：《華北電力大學(xué)（北京）》2007年碩士論文

【摘要】： 審計意見,作為獨立于上市公司與投資者的“第三人”——注冊會計師對財務(wù)報告信息質(zhì)量的鑒證,為投資者所高度重視,投資者在投資決策時越來越多地依賴于審計報告所提供的信息。盈余作為評價企業(yè)生存發(fā)展能力的一項重要指標,是最綜合、最重要的信息,更是報表使用者關(guān)注的焦點。本文利用能夠公開獲得的上市公司財務(wù)數(shù)據(jù),采用規(guī)范研究和實證研究相結(jié)合的方法,對盈余質(zhì)量和審計意見的相關(guān)性進行了研究。根據(jù)實證研究的結(jié)果,結(jié)合中國目前的市場環(huán)境、法律法規(guī)政策,對投資者使用審計報告和如何評價上市公司的盈余質(zhì)量方面提出了一些建議。
[Abstract]:Audit opinion, as a "third party" independent of listed companies and investors, is highly valued by investors for its certification of the quality of financial report information by certified public accountants. Investors increasingly rely on the information provided by audit reports when making investment decisions. As an important index to evaluate the survival and development ability of enterprises, earnings is the most comprehensive and important information, which is the focus of the report users. Using publicly available financial data of listed companies, this paper studies the correlation between earnings quality and audit opinion by combining normative research with empirical research. According to the results of the empirical study, combined with the current market environment, laws, regulations and policies in China, this paper puts forward some suggestions on how to use the audit report and how to evaluate the earnings quality of listed companies.
【學(xué)位授予單位】：華北電力大學(xué)（北京）
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F275;F239.4

【引證文獻】

相關(guān)碩士學(xué)位論文 前1條

1 敖金俐;內(nèi)部控制、盈余管理與審計意見[D];西南財經(jīng)大學(xué);2012年

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本文編號：1784693