| 上市银行实现正向盈余意外的影响因素研究 |
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| 引用本文： | 姚禄仕,张洁,王丽娜. 上市银行实现正向盈余意外的影响因素研究[J]. 合肥工业大学学报(社会科学版), 2014, 0(5): 8-12 |
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| 作者姓名： | 姚禄仕 张洁 王丽娜 |
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| 作者单位： | 1. 合肥工业大学 管理学院，合肥 230009; 合肥工业大学 证券期货研究所，合肥 230009
2. 合肥工业大学 管理学院,合肥,230009 |
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| 摘 要： | 研究上市银行的盈余管理行为对分析商业银行的安全性、流动性和盈利性均有着非常重要的支撑作用。文章选取2009、2010、2011年上市银行相关数据,使用二分类Logistic回归模型对上市银行实现正向盈余意外的影响因素进行了研究。发现上市银行的资本安全性越低,规模越小;机构持股比例越低,利润水平越高;不良贷款变动率越小,越倾向采取措施实现正向盈余意外。
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| 关 键 词： | 上市银行 证券分析师 盈余管理 盈余意外 |
Research on Factors Influencing the Achievement of Positive Earnings Surprises in Listed Banks |
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| YAO Lu-shi,ZHANG Jie,WANG Li-na. Research on Factors Influencing the Achievement of Positive Earnings Surprises in Listed Banks[J]. Journal of Hefei University of Technology(Social Sciences), 2014, 0(5): 8-12 |
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| Authors: | YAO Lu-shi ZHANG Jie WANG Li-na |
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| Affiliation: | YAO Lu-shi, ZHANG Jie, WANG Li-na(a. School of Management; b. Securities and Futures Institute, Hefei University of Technology, Hefei 230009, China) |
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| Abstract: | The research on the earnings management behavior of listed banks is very important for analyzing the safety ,liquidity and profitability of commercial banks .By using the data of listed banks in 2009 ,2010 and 2011 ,this paper studies the factors influencing the achievement of positive earnings surprises in listed banks based on the binary Logistic regression model .The results show that the listed banks with smaller size ,lower capital security ,lower proportion of institutional ownership ,higher profit level ,or lower rate of change in non-performing loans ,tend to achieve positive earnings surprises . |
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| Keywords: | listed bank securities analyst earnings management earnings surprise |
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