| 上市公司现金流量的财务预警作用分析 |
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| 引用本文： | 蒋飞鸿.上市公司现金流量的财务预警作用分析[J].同济大学学报(社会科学版),2007,18(2):118-124. |
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| 作者姓名： | 蒋飞鸿 |
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| 作者单位： | 同济大学,经济与管理学院,上海,200092 |
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| 基金项目： | 同济大学校科研和教改项目 |
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| 摘 要： | 本文从财务预警的观点上,仅运用现金流量信息是否可达到财务预警作用进行了验证。研究结果表明上市公司在被处理为ST公司的三年前,不管是母公司还是合并公司的现金流量信息,都具有较高的财务预警能力。其中,最为有用的是每股现金流量指标,其次是经营活动现金流量/负债总额及经营活动现金流量/所有者权益。
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| 关 键 词： | 现金流量信息 财务预警 判别分析 每股现金流量 盈余管理 |
| 文章编号： | 1009-3060(2007)02-0118-07 |
| 修稿时间： | 2005年11月24 |
An Analysis of the Financial Forewarning of Cash Flow of Chinese Listed Companies |
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| JIANG Fei-hong.An Analysis of the Financial Forewarning of Cash Flow of Chinese Listed Companies[J].Journal of Tongji University(Social Science Section),2007,18(2):118-124. |
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| Authors: | JIANG Fei-hong |
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| Abstract: | This paper has conducted empirical analysis on financial prediction of Chinese listed companies if only using cash flow information.The research evidence shows that those companies before they are titled as Special Treatment(ST)three years before,their cash flow information,no matter reported in the parent company financial statement or in the consolidated financial statement, has very strong effects on predicting companies' financial failure.Among selected ratios,the strongest ratio is the cash flow per share,and then the followed are the cash flow to total debt and the cash flow to equity. |
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| Keywords: | cash flow information financial prediction discriminant analysis cash flow per share earning management |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
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