摘要
以江苏创业板上市公司为研究对象,选取12项关键财务指标,利用2009-2013年度公开财务数据,构建评价江苏创业板上市公司成长性的指标体系,通过因子分析法对财务数据披露完整的26家江苏创业板上市公司进行实证分析,得出影响成长性的公共因子以及各公共因子对公司成长性的贡献率,最后通过计算得出江苏创业板各上市公司的综合得分及排名。研究过程表明江苏创业板上市公司普遍发展良好,成长性较强,没有发现上市公司有业绩"变脸"情况发生。
This article is intended to make a comprehensive evaluation on the growth of the GEM listed companies in Jiangsu. We select 12 financial indicators to build the index system of evaluation of the GEM listed companies in Jiangsu from the year 2009 to 2013. Through factor analysis model we come to some common factors affecting the growth and the rates of those common factors contributing to the companies＇ rate. In the end, we get the score of the GEM listed companies in Jiangsu. The result of the article shows that GEM listed companies in Jiangsu universal have general good performance without abrupt changes these years.
出处
《科技管理研究》
CSSCI
北大核心
2014年第24期70-74,80,共6页
Science and Technology Management Research
基金
江苏省教育厅创新训练项目"江苏创业板上市公司价格异动跟踪与财务定价分析"(2014056)
关键词
江苏
创业板
上市公司
成长性
因子分析
Jiangsu
GEM
listed companies
evaluation of growth
factor analysis
