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本文利用1989-2012年上市公司财务数据建立面板logit回归模型,对上市公司下一年亏损情况进行预测。研究结果表明,上市公司财务预警的面板logit模型在预测上市公司是否会亏损方面具有较高的准确率,可为投资者提供一定的参考。
In this paper, a panel logit regression model is built on the financial data of listed companies from 1989 to 2012 to forecast the loss of listed companies in the next year. The results show that the panel logit model of the financial early-warning of listed companies has higher accuracy in predicting whether listed companies will make a loss, which can provide some reference for investors.