Method and system for measuring timeliness of accounting information

Abstract

The invention discloses an accounting information timeliness determination method and system, and the method comprises the steps: obtaining the actual surplus of each stock of a to-be-analyzed companyin a certain period, and calculating the current stock price of the company based on the actual surplus of each stock; constructing an expected value after three years based on the current stock price of the company and the average value of the surplus of each stock of the company within a certain period of time; constructing a current individual stock excess return rate of the company based on the expected value and the average value of the surplus of each stock of the company within a certain period; constructing surplus series data of each stock based on the current individual stock excessreturn rate, and constructing stock return rate series data based on the current individual stock excess return rate; obtaining a timeliness factor of stock return rate correlation coefficient increment measurement and a timeliness factor of stock return rate fitting program increment measurement; and determining the yield based on the optimized five-factor model. According to the embodiment of the invention, the correlation and reliability of the accounting information are improved, and the uncertainty risk of the information is reduced.

Description

technical field [0001] The invention relates to the field of computer technology, in particular to a method and system for measuring the timeliness of accounting information. Background technique [0002] The existing research on timeliness is mainly based on the theory of market efficiency and signal transmission, and studies the information content of timeliness, the factors affecting timeliness and the signal effect of timeliness of annual report disclosure. [0003] The current historical trend model of earnings disclosure time of listed companies is based on market effectiveness and signal transmission theory, and the earnings disclosure time of listed companies is related to company size, annual report information type, etc., and constructs a time trend model of earnings disclosure time of listed companies, as follows: [0004] [0005] where T i，y Represents the company's annual earnings disclosure time, as a substitute variable for timeliness, the value is the la...

AI Technical Summary

Problems solved by technology

[0009] The existing technology has the following deficiencies: (1) it only reflects the trend of earnings disclosure, and the trend needs a reference and needs to be compared with the past situation, so the calculation depends on the past results; (2) it reflects the overall sample The timeliness cannot reflect the annual timeliness data of a single company; (3) The existing technology is calculated based on outdated data and traditional calculation methods. With the development of technology, the data acquisition and processing capabilities have been greatly improved. Therefore, the timeliness trend summarized by the existing technology based on outdated data and calculation methods can no longer meet the existing needs

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