摘要
选择合适的财务指标来描述预警模型对提高预测的精度至关重要。运用显著性分析和因子分析法,对企业财务危机预警的备选指标进行筛选,并选择了76家上市公司为样本进行实证研究。通过两次筛选,最终得到由7个预警指标组成的全面互斥的财务危机预警指标体系,为进一步的财务危机预警评价提供参考。
It is essential for improving warning accuracy to select appropriate financial indicators so as to describe warning model. This paper ap- plies significance and factor analysis methods to choose from candidate indicators for financial crisis warning and presents an empirical study of 76 listed companies in Stock Market. As a result, seven indicators are selected as a warning indicator system for financial crisis, offering a reference for further evaluation of financial crisis warning.
出处
《当代经济管理》
2010年第8期36-39,共4页
Contemporary Economic Management
关键词
显著性分析
因子分析
财务危机
预警
指标筛选
significance analysis
factor analysis
financial crisis
warning
indicator screening
