Influences of Non-Financial Indicators on Financial Early-Warning for China ′s Listed Companies

doi:10.3696/j.issn.1672-6952.2010.02.025

Journal of Liaoning Petrochemical University ›› 2010, Vol. 30 ›› Issue (2): 89-92.DOI: 10.3696/j.issn.1672-6952.2010.02.025

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Influences of Non-Financial Indicators on Financial Early-Warning for China ′s Listed Companies

QIAN Guang-ming, CHEN De-yan

Liaoning Shihua University,Fushun Liaoning 113001, P.R.China

Received:2010-01-25 Published:2010-06-25 Online:2017-07-05

非财务指标对我国上市公司财务预警的影响

钱光明,陈德艳

辽宁石油化工大学,辽宁抚顺113001

作者简介:钱光明(1978-),女,辽宁抚顺市,讲师,硕士。

Abstract

Abstract:

Taking 62 Chinese ST industrial enterprises of listed companies as the research samples, and taking 62 Non-ST industrial enterprises of the same caliber as the paired samples, Influences of non-financial indicators on financial early-warning for Chinas listed companies were studied by using mean significance analysis, multi-collinearity analysis, and regression analysis. The results show that financial indicators and non-financial indicators should be comprehensive considered on the study of ST listed companies, and that establishing an early warning model using non-financial information and financial information will better warn the financial dilemma of listed companies.

Key words: Listed companies , Financial early-warning , , Warning model

摘要： 以我国沪深两市被ST的62家工业企业作为研究样本,同时选择相同口径的62家非ST工业企业作
为配对样本,采用均值显著性分析、多重共线性分析和回归分析研究了非财务指标对我国上市公司财务预警的影
响。研究结果表明,在上市公司ST问题的研究中应综合考虑财务指标与非财务指标,将非财务信息与财务信息有
效结合建立预警模型将更好地预警上市公司的财务困境问题。

关键词: 上市公司 , 财务预警 , 预警模型

QIAN Guang-ming, CHEN De-yan. Influences of Non-Financial Indicators on Financial Early-Warning for China ′s Listed Companies[J]. Journal of Liaoning Petrochemical University, 2010, 30(2): 89-92.

钱光明,陈德艳. 非财务指标对我国上市公司财务预警的影响[J]. 辽宁石油化工大学学报, 2010, 30(2): 89-92.

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Influences of Non-Financial Indicators on Financial Early-Warning for China ′s Listed Companies

非财务指标对我国上市公司财务预警的影响

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