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Analysis and Research on Factor Differences in Abnormal Conditions of Indicators

Received: 28 April 2021     Published: 24 May 2021
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Abstract

In factor variance analysis, the index values of the reporting period and the base period usually appear in the following five situations: the reporting period and the base period are both positive; the reporting period is positive, and the base period is negative; the reporting period is negative, and the base period is positive; Both the reporting period and the base period are negative, and the negative numerator is less than the negative denominator; the negative numerator is greater than the negative denominator. In the first case, the problem has been solved; the latter four cases have not been paid attention to by scholars. In the last four situations encountered in factor variance analysis, we call it indicator anomalies. Based on the factor analysis "index logarithmic ratio" method, we try to use the variation range (variation difference/base period number) logarithmic ratio method to solve. In order to show the reality of the research, we use the ZXGS financial data indicators as the blueprint, use the case method to study the financial analysis of abnormal indicators, and carry out the event analysis procedure anatomy based on the new method of factor analysis and variance analysis. Through the study of these several situations, we hope that the exponential logarithmic ratio method of factor analysis and difference analysis will be more pertinent, complete, adaptable, and scientific, and can be correctly applied in a wide range of social practices.

Published in Journal of Finance and Accounting (Volume 9, Issue 3)
DOI 10.11648/j.jfa.20210903.12
Page(s) 67-79
Creative Commons

This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.

Copyright

Copyright © The Author(s), 2021. Published by Science Publishing Group

Keywords

Factor Analysis, Variance Analysis, Index Abnormality, Variation Range, Absolute Value, Exponential Logarithmic Ratio Method

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Cite This Article
  • APA Style

    Liu Yun, Shuping Luo, Xiaoyun Zhang. (2021). Analysis and Research on Factor Differences in Abnormal Conditions of Indicators. Journal of Finance and Accounting, 9(3), 67-79. https://doi.org/10.11648/j.jfa.20210903.12

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    ACS Style

    Liu Yun; Shuping Luo; Xiaoyun Zhang. Analysis and Research on Factor Differences in Abnormal Conditions of Indicators. J. Finance Account. 2021, 9(3), 67-79. doi: 10.11648/j.jfa.20210903.12

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    AMA Style

    Liu Yun, Shuping Luo, Xiaoyun Zhang. Analysis and Research on Factor Differences in Abnormal Conditions of Indicators. J Finance Account. 2021;9(3):67-79. doi: 10.11648/j.jfa.20210903.12

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  • @article{10.11648/j.jfa.20210903.12,
      author = {Liu Yun and Shuping Luo and Xiaoyun Zhang},
      title = {Analysis and Research on Factor Differences in Abnormal Conditions of Indicators},
      journal = {Journal of Finance and Accounting},
      volume = {9},
      number = {3},
      pages = {67-79},
      doi = {10.11648/j.jfa.20210903.12},
      url = {https://doi.org/10.11648/j.jfa.20210903.12},
      eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20210903.12},
      abstract = {In factor variance analysis, the index values of the reporting period and the base period usually appear in the following five situations: the reporting period and the base period are both positive; the reporting period is positive, and the base period is negative; the reporting period is negative, and the base period is positive; Both the reporting period and the base period are negative, and the negative numerator is less than the negative denominator; the negative numerator is greater than the negative denominator. In the first case, the problem has been solved; the latter four cases have not been paid attention to by scholars. In the last four situations encountered in factor variance analysis, we call it indicator anomalies. Based on the factor analysis "index logarithmic ratio" method, we try to use the variation range (variation difference/base period number) logarithmic ratio method to solve. In order to show the reality of the research, we use the ZXGS financial data indicators as the blueprint, use the case method to study the financial analysis of abnormal indicators, and carry out the event analysis procedure anatomy based on the new method of factor analysis and variance analysis. Through the study of these several situations, we hope that the exponential logarithmic ratio method of factor analysis and difference analysis will be more pertinent, complete, adaptable, and scientific, and can be correctly applied in a wide range of social practices.},
     year = {2021}
    }
    

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  • TY  - JOUR
    T1  - Analysis and Research on Factor Differences in Abnormal Conditions of Indicators
    AU  - Liu Yun
    AU  - Shuping Luo
    AU  - Xiaoyun Zhang
    Y1  - 2021/05/24
    PY  - 2021
    N1  - https://doi.org/10.11648/j.jfa.20210903.12
    DO  - 10.11648/j.jfa.20210903.12
    T2  - Journal of Finance and Accounting
    JF  - Journal of Finance and Accounting
    JO  - Journal of Finance and Accounting
    SP  - 67
    EP  - 79
    PB  - Science Publishing Group
    SN  - 2330-7323
    UR  - https://doi.org/10.11648/j.jfa.20210903.12
    AB  - In factor variance analysis, the index values of the reporting period and the base period usually appear in the following five situations: the reporting period and the base period are both positive; the reporting period is positive, and the base period is negative; the reporting period is negative, and the base period is positive; Both the reporting period and the base period are negative, and the negative numerator is less than the negative denominator; the negative numerator is greater than the negative denominator. In the first case, the problem has been solved; the latter four cases have not been paid attention to by scholars. In the last four situations encountered in factor variance analysis, we call it indicator anomalies. Based on the factor analysis "index logarithmic ratio" method, we try to use the variation range (variation difference/base period number) logarithmic ratio method to solve. In order to show the reality of the research, we use the ZXGS financial data indicators as the blueprint, use the case method to study the financial analysis of abnormal indicators, and carry out the event analysis procedure anatomy based on the new method of factor analysis and variance analysis. Through the study of these several situations, we hope that the exponential logarithmic ratio method of factor analysis and difference analysis will be more pertinent, complete, adaptable, and scientific, and can be correctly applied in a wide range of social practices.
    VL  - 9
    IS  - 3
    ER  - 

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Author Information
  • Guangzhou Huashang College, Guangzhou, China

  • Guangzhou Huashang College, Guangzhou, China

  • Guangzhou Huashang College, Guangzhou, China

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