摘要
以近五个季度沪深A股市场20家农产品加工类上市公司为分析样本,从公司披露的会计信息的角度出发,运用多元线性回归的研究方法分析了财务绩效对公司股价的影响。结果表明,农产品加工类上市公司的股价波动取决于公司的盈利能力和发展能力,其中影响最为显著的是每股净资产,并且公司的发展能力在对股价的影响中呈现越来越显著的趋势。
Based on the sample of 20 agro-processing listed companies in the CSI A-Share market in nearly five quarters, and from the perspective of accounting information disclosed by the company, the paper uses multiple linear regression method to analyze the financial performance of the company＇s stock prices. The results show that the processing of agro-processing listed companies＇ share price depends on the company＇s profitability and development capacity, in which net assets per share is the most significant, and the imoact of theimpact of the development capacity of the company on stock prices takes an increasingly significant trend.
出处
《湖南商学院学报》
2013年第4期98-103,共6页
Journal of Hunan Business College
关键词
农产品加工
上市公司
股价
财务绩效
agro-processing
listed companies
stock price
financial performance
