Distortion Prediction Model of Enterprise Accounting Information Based on the Principal Components

摘要

The identification of enterprise accounting information distortion is one of the difficult problems of financial research at home and abroad. This paper uses principal component analysis of multivariate statistical analysis method, establishes a prediction of enterprise accounting information distortion of the new model -- the principal component forecast model, and the Shanghai and Shenzhen two city annual report issued by accounting firm "negative opinion" or "declined to comment" listing corporation is defined as "the distortion of accounting information, enterprises" selection 44 the distortion of accounting information of enterprises and should be relatively with the 44 non distortion of accounting information in enterprises total 88 companies as the research sample, the author makes an empirical test on the main components of listing corporation accounting information distortion prediction model. At 1, the distortion of accounting information refers to accounting information doesn't reflect the real economic activities. Public accounting information distortion of the inevitable consequence of the decision to the relevant interest groups related to the adverse effects.