分年分行业回归,估计出来的回归系数代入公式,估计出操控性应计利润/应计盈余管理DA

数据结果展示:
| code | year | 行业代码 | 市场类型 | 行业大类 | DA | ABS(DA) |
2 | 2001 | K70 | 4 | K | 0.259677 | 0.259677 |
2 | 2002 | K70 | 4 | K | 0.046685 | 0.046685 |
2 | 2003 | K70 | 4 | K | 0.204649 | 0.204649 |
2 | 2004 | K70 | 4 | K | -0.01864 | 0.018645 |
2 | 2005 | K70 | 4 | K | 0.000529 | 0.000529 |
2 | 2006 | K70 | 4 | K | 0.218087 | 0.218087 |
2 | 2007 | K70 | 4 | K | 0.367238 | 0.367238 |
2 | 2008 | K70 | 4 | K | 0.035872 | 0.035872 |
2 | 2009 | K70 | 4 | K | -0.06489 | 0.064886 |
2 | 2010 | K70 | 4 | K | 0.035654 | 0.035654 |
2 | 2011 | K70 | 4 | K | 0.004542 | 0.004542 |
2 | 2012 | K70 | 4 | K | 0.048168 | 0.048168 |
2 | 2013 | K70 | 4 | K | 0.004165 | 0.004165 |
2 | 2014 | K70 | 4 | K | -0.05726 | 0.057256 |
2 | 2015 | K70 | 4 | K | 0.010357 | 0.010357 |
2 | 2016 | K70 | 4 | K | -0.02483 | 0.024831 |
2 | 2017 | K70 | 4 | K | -0.06366 | 0.063663 |
2 | 2018 | K70 | 4 | K | 0.005932 | 0.005932 |
2 | 2019 | K70 | 4 | K | -0.00603 | 0.006031 |
2 | 2020 | K70 | 4 | K | -0.00661 | 0.006615 |
2 | 2021 | K70 | 4 | K | 0.0104 | 0.0104 |
修正的琼斯模型数据2001-2021.xlsx
(1.84 MB, 需要: RMB 30 元)


雷达卡





京公网安备 11010802022788号







