摘要
以我国2004～2006年制造行业A股上市公司为样本,采用反映公司绩效的多个财务指标建立Logistic回归模型,研究了公司绩效与审计意见类型的关系。研究发现:公司经营绩效影响审计意见类型,不同审计意见类型的上市公司其经营绩效有着显著的差异,并且公司经营绩效越好,被出具非标准无保留审计意见的可能性越小,而处于财务困境的上市公司更有可能被出具非标准无保留审计意见,并且更容易被出具比带强调事项段无保留意见更严厉的审计意见。
On the basic of manufacturing industry of A shares in china, this paper establishes the Logistic model, defines the financial variables reflecting the financial conditions and business performance of the list company as the independent invariables, and chooses the variable reflecting whether a list company has received the standard unqualified opinion about it＇s financial report as the dependent invariable. The conclusion is that the financial conditions and business performance of a company has important effects on it＇s received audit opinion type.
出处
《价值工程》
2009年第5期140-143,共4页
Value Engineering
关键词
上市公司
绩效
审计意见类型
listed companies
performance
type of audit opinion
