Evaluation of the Profitability of Listed Companies
Abstract: Profitability is one of the most important indexes in reflecting the performance of listed companies and it has coherences with investors, creditors and other stakeholders. So, there is great significance to rationally evaluate the earning quality conditions of the listed companies. This article employs the description method to evaluate the quality of earnings from the persistence, cash flow and reality. It designs a structural model of indexes systems and determines the importance of each index in light of their affect to the profitability of listed companies by using AHP method. Then the model provided by the research will be applied to evaluate the profitability of five wine companies of Shanghai stock exchange in 2009.
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