Consider the influence of earnings management to set up a forecasting model of financial for listed companies

被引：0
|
作者：
Li, J [1 ]
Song, L [1 ]
机构：
[1] Shenyang Univ Technol, Sch Management, Shenyang 110023, Peoples R China
来源：
PROCEEDINGS OF 2003 INTERNATIONAL CONFERENCE ON MANAGEMENT SCIENCE & ENGINEERING, VOLS I AND II | 2003年
关键词：
earnings management; forecasting model; logistic regression;
D O I：
暂无
中图分类号：
TP18 [人工智能理论];
学科分类号：
081104 ; 0812 ; 0835 ; 1405 ;
摘要：
We carry through Logistics' statistical analysis for the financial data of 48 initial deficit companies in Hu & Shen exchanges in 2000, separately establish forecasting model A by the initially financial ratios, and establish forecasting model B with the financial ratios that have winkled the influence of earnings management. We apply the two models to dope out partly the exactness rates of 72.73% and 75.76%. So we prove that we can enhance the exactness of model by the means of adjusting the financial ratios, consequently increase the application value of model.
引用
收藏
页码：1719 / 1722
页数：4
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