2001•The Journal of Guangxi Economic Management Cadre CollegeRequires access

On comprehensive appraisal of profit quality of the listed securities companies

Bo Lü

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Abstract

The concept of profit quality is very important in the financial statement analysis of the listed securities companies.The improving of domestic securities market and the multiplying of the listed securities companies make it very important to supervise and analyse the profit quality of the listed securities companies.In the article,the author makes a comprehensive appraisal of the influence factors on profit quality and its relationship with the three major financial statements,and furthermore,by applying the AHP method,carries out a positive analysis on how to improve the profit quality.

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The concept of profit quality is very important in the financial statement analysis of the listed securities companies.The improving of domestic securities market and the multiplying of the listed securities companies make it very important to supervise and analyse the profit quality of the listed securities companies.In the article,the author makes a comprehensive appraisal of the influence factors on profit quality and its relationship with the three major financial statements,and furthermore,by applying the AHP method,carries out a positive analysis on how to improve the profit quality.

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Available abstract

The concept of profit quality is very important in the financial statement analysis of the listed securities companies.The improving of domestic securities market and the multiplying of the listed securities companies make it very important to supervise and analyse the profit quality of the listed securities companies.In the article,the author makes a comprehensive appraisal of the influence factors on profit quality and its relationship with the three major financial statements,and furthermore,by applying the AHP method,carries out a positive analysis on how to improve the profit quality.

Key concepts: Business, Profit (economics), Accounting, Broker-dealer, Financial statement, Security market, Quality (philosophy), Analytic hierarchy process

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