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会计盈余是影响上市公司股票价值的一个重要因素。以我国亏损上市公司为对象,根据亏损性质的不同将亏损公司分为单赤字公司、虚双赤字公司、实双赤字公司以及三赤字公司四类。实证分析显示:亏损最为严重的是三赤字公司,其会计盈余和权益账面价值与股价之间均不存在显著的相关性。
Accounting earnings is an important factor that affects the stock value of a listed company. Based on the loss-making listed companies in our country, the loss-making companies are divided into four categories: single-deficit company, virtual double-deficit company, real double-deficit company and three deficit companies. Empirical analysis shows that the three companies with the biggest losses are the deficits, and there is no significant correlation between the book value of accounting earnings and equity and the stock price.