全球哈佛分析框架:文献综述与研究展望
摘要
通过梳理哈佛分析框架相关的研究成果,发现目前国内外关于哈佛分析框架的研究进展和侧重点存在较大差异,国外学者对哈佛分析框架的应用主要集中在战略分析维度、会计分析维度、财务分析维度和前景分析维度等方面,而国内学者对哈佛分析框架的应用主要集中在哈佛分析框架的内容、各维度之间的相互融合、企业具体层面的分析和其他用途等方面。未来哈佛分析框架的研究主要是向框架中融入非量化要素、在战略分析维度构建财务战略矩阵、在财务分析维度使用传统财务比率分析法与项目质量分析法相结合的综合财务分析体系、在前景分析维度构建定量财务预警模型等方面做进一步探索。
引文
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[29]高云.酒店业上市公司的盈利质量分析[D].蚌埠:安徽财经大学,2017.
[30]朱怡璇.基于哈佛分析框架的电子商务企业财务诊断[D].郑州:河南财经政法大学,2017.
[31]陈贺.基于哈佛分析框架下神农基因财务诊断报告[D].泰安:山东农业大学,2017.
[32]董曼旎.A公司财务分析优化方案研究[D].南宁:广西大学,2017.
[33]杨蕾.基于哈佛分析框架的HY电力信贷决策分析[D].石家庄:河北经贸大学,2017.
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[35]李理.恒丰纸业发行可转债的财务效应研究[D].深圳:深圳大学,2017.
[2]Stickney C.,Weil R.,Schipper K.,et al..Financial accounting:An introduction to concepts,methods and uses[M].Oversea Publishing House,1999(N):1~657.
[3]Palepu K.G.,Healy P.M.,Bernard V.L..Business analysis&valuation:Using financial statement(2nd Edition)[M].South Western College Publishing,2000:1~951.
[4]Doherty I.,Steel C.,Parrish D..The challenges and opportunities for pofessional societies in higher education in Australasia:A PEST analysis[J].Australasian Journal of Educational Technology,2012(1):105~121.
[5]Eskandari M.J.,Miri M.,Gholami S.,et al..Factors affecting the competitiveness of the food industry by using Porter's five forces model case study in Hamadan Province,Iran[J].Journal of Asian Scientific Research,2015(4):185~197.
[6]Adhany I.,Chalil D.,Ginting R..Strategy to increase Barangan Banana production in Kabupaten Deli Serdang[C].IOP Conference Series:Earth and Environmental Science.IOP Publishing,2018(1):1~5.
[7]Vanags J.,Jirgena H..Application of PEST-SWOT method in strategic planning of agriculture[J].Agraatedus,2008(N):40~46.
[8]?neren M.,Tayfun A.,Yurdakul G..Developing competitive strategies based on SWOT analysis in Porter's five forces model by DANP[J].Journal of Business Research-Turk,2017(2):511~528.
[9]Yoanita M.,Wandebori H..Strategy formulation and implementation for PT.Multigarmen Jaya[J].Indonesian Journal of Business Administration,2013(13):1627~1635.
[10]Khan U.A.,Alam M.N.,Alam S..A critical analysis of internal and external environment of Apple Inc.[J].International Journal of Economics,Commerce and Management,2015(6):955~961.
[11]Akdogan N.,Ozturk C..A country specific approach to IFRS accounting policy choice in the European,Australian and Turkish context[J].EMAJ:Emerging Markets Journal,2015(1):60~81.
[12]Rodríguez-Pérez G.,Slof J.,SolàM.,et al..Assessing the impact of fair value accounting on financial statement analysis:A data envelopment analysis approach[J].Abacus,2011(1):61~84.
[13]Sadeh F.,Kacker M..Quality signaling through ex-ante voluntary information disclosure in entrepreneurial networks:Evidence from franchising[J].Small Business Economics,2018(4):729~748.
[14]Evans J.R.,Mathur A..Retailing and the period leading up to the great recession:A model and a25-year financial ratio analysis of US retailing[J].The International Review of Retail,Distribution and Consumer Research,2014(1):30~58.
[15]Masud M.,Haq M..Financial soundness measurement and trend analysis of commercial banks in Bangladesh:An observation of selected banks[J].European Journal of Business and Social Sciences,2016(10):159~184.
[16]Almazari A.A..Financial performance analysis of the Jordanian Arab bank by using the DuPont system of financial analysis[J].International Journal of Economics and Finance,2012(4):86.
[17]Cornell B.,Gokhale R..An"enhanced"corporate valuation model:Theory and empirical tests[Z].Available at SSRN 2657293,2015:1~22.
[18]Pivorien A..Real options and discounted cash flow analysis to assess strategic investment projects[J].Economics and Business,2017(1):91~101.
[19]Bancel F.,Mittoo U.R..The gap between the theory and practice of corporate valuation:Survey of European experts[J].Journal of Applied Corporate Finance,2014(4):106~117.
[20]张新民.企业财务状况质量分析理论研究[M].北京:对外经济贸易大学出版社,2001:1~334.
[21]黄世忠.财务报表分析:理论、框架、方法与案例[M].北京:中国财政经济出版社,2007:127~682.
[22]吕潇华.基于发展战略视角的财务报表分析[D].杭州:浙江工商大学,2015.
[23]宋云龙,李莉.基于哈佛框架下H公司的财务报表分析[J].纳税,2018(16):39~40.
[24]王宇.基于哈佛分析框架的海润光伏财务分析[D].保定:华北电力大学,2016.
[25]胡运林.金发科技价值评估研究[D].上海:华东理工大学,2016.
[26]黄文婷.哈佛分析框架下Z公司财务战略选择研究[D].长沙:长沙理工大学,2015.
[27]赵静.我国上市公司财务报告舞弊风险识别研究[D].石家庄:河北经贸大学,2016.
[28]张涛.儿童药物企业的盈利能力分析--基于哈佛框架的康芝药业财务分析[J].商场现代化,2014(21):215~216.
[29]高云.酒店业上市公司的盈利质量分析[D].蚌埠:安徽财经大学,2017.
[30]朱怡璇.基于哈佛分析框架的电子商务企业财务诊断[D].郑州:河南财经政法大学,2017.
[31]陈贺.基于哈佛分析框架下神农基因财务诊断报告[D].泰安:山东农业大学,2017.
[32]董曼旎.A公司财务分析优化方案研究[D].南宁:广西大学,2017.
[33]杨蕾.基于哈佛分析框架的HY电力信贷决策分析[D].石家庄:河北经贸大学,2017.
[34]郭俊.沪农商村镇银行信贷决策中财务分析的改进研究[D].长沙:湖南大学,2015.
[35]李理.恒丰纸业发行可转债的财务效应研究[D].深圳:深圳大学,2017.