The Construction and Application of Listed Companies' Profit Quality Models Based on the BP Neural Network

摘要

During to the asymmetric information on the stock market, and financial fraud incident with increasing, earnings quality becomes the focus of people from all walks of life. Both on all investors, or other stakeholders, how to reasonable evaluate listed companies' earnings quality appears very important. This article through the BP neural network model to analysis the enterprise's profit quality, the model simulation results are accurate, thus can predict enterprise's profit quality, meeting the demand of information of enterprise stakeholder.