摘要
运用Logit非线性回归模型，以1999—2001年连续三年盈利但2002年出现巨额亏损的37家上市公司和与之配对的37家盈利公司为研究样本，进行巨额亏损的预警分析。研究结果表明，由净资产收益率、每股净利润、经营性资产收益率和经济增加值解释的盈利能力因子与由主营业务收入增长率解释的发展能力因子，对巨额亏损有显著的预测能力。
37 heavy deficit companies and 37 non - deficit companies from listed companies in Shanghai ＆ Shenzhen Stock Exchange are selected as samples for study and a binary Logit model is established to predict the probability of heavy deficit. The result reveals that two factors are of significance statistically to predict the probability of heavy deficit.
出处
《山西财经大学学报》
CSSCI
2006年第3期134-140,共7页
Journal of Shanxi University of Finance and Economics
关键词
巨额亏损
预警分析
财务困境
heavy deficit
prediction
financial distress
