A method and system for measuring the timeliness of accounting information

Abstract

The invention discloses a method and system for measuring the timeliness of accounting information. The method includes: obtaining the actual earnings per share of a company to be analyzed within a certain period of time, and calculating the current stock price of the company based on the actual earnings per share; Based on the company's current stock price and the average value of the company's earnings per share within a certain period, the expected value in three years is constructed; based on the expected value and the average value of the company's earnings per share within a certain period, the company's current excess return rate of individual stocks is constructed; based on Construct the series data of earnings per share based on the excess return rate of individual stocks in the current period, and construct the series data of stock return rate based on the excess return rate of individual stocks in the current period; obtain the timeliness factor and stock return rate fitting program increment of the stock return rate correlation coefficient increment measurement Measured timeliness factor; yield determination based on an optimized five-factor model. In the embodiment of the present invention, the relevance and reliability of accounting information are improved, and the risk of information uncertainty is reduced.

Description

Technical field [0001] The present invention relates to computer technology, and in particular relates to a method for timely determination of accounting information and its system. Background technique [0002] Existing research is mainly based on the timeliness and effectiveness of market signaling theory, research studies on the timeliness of information content, research, and a signal timeliness factors effect the timeliness of the annual report disclosure. [0003] Currently listed companies involved in the Earnings Disclosure time historical trend model, its transfer theory according to market signals and effectiveness, Earnings Disclosure time with company size, annual reports and other relevant message type, build Earnings Disclosure time trend model, as follows: [0004] [0005] Where T i，y On behalf of the company's annual earnings disclosures time, as an alternative to the timeliness of variables, the values ​​for the accounting period ending on a date (31 December)...

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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