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从财务困境的界定、样本的设计、变量的选择、实证方法的应用等方面系统的回顾了相关的主要成果和问题。以我国上市公司为研究对象,选取了2004年到2006年深沪股市A股市场43家ST公司和43家非ST公司为样本,56家上市公司为检验样本。以被ST的前3年为限,9个财务指标作为判别变量,应用判别分析法建立模型。并用检验样本对模型进行检验。
From the definition of financial distress, the design of samples, the choice of variables and the application of empirical methods, the paper reviews the major achievements and problems systematically. Taking the listed companies in our country as the research object, we select 43 ST companies and 43 non-ST companies in the A-share market of Shenzhen and Shanghai stock markets from 2004 to 2006 as samples and 56 listed companies as the test samples. To be the first three years of ST is limited, nine financial indicators as discriminant variables, the use of discriminant analysis to establish a model. The test sample is used to test the model.