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上市公司股权再融资盈余管理行为的实证分析
引用本文:刘宇.上市公司股权再融资盈余管理行为的实证分析[J].海南金融,2008(8):41-46.
作者姓名:刘宇
作者单位:复旦大学应用经济学博士后流动站,上海市,200433
摘    要:本文运用横截面修正的Jones模型,对我国1997—2002年A股上市公司配股盈余管理行为作了实证分析。研究发现,配股前3个年度和配股当年存在系统的盈余管理行为,影响了上市公司资本配置效率,并导致配股后上市公司业绩出现下降。会计师对于盈余管理进行了必要的关注,说明融资后的审计意见报告具有一定的质量。

关 键 词:上市公司  配股  盈余管理  可操纵应计利润  建议

Event Study of Listed Company Seasoned Equity Offerings Earnings Management
LIU Yu.Event Study of Listed Company Seasoned Equity Offerings Earnings Management[J].Hainan Finance,2008(8):41-46.
Authors:LIU Yu
Institution:LIU Yu (Post-doctoral Station of application economy Fudan university,Shanghai 200433)
Abstract:Using a cross-section corrected Jones model,an empirical study shows that there was system earning management of China's domestic listed companies conducted right-issue before rights issue during 1997 to2002.It influenced capital allocation efficency of listed companies, and made operating performance disappoint. This paper found that the decrease of operating profit of companies conducted right-issue was positively correlated with discretionary accruals ,and unstandarded auditing of listed companies was positively correlated with discretionary accruals.
Keywords:Listed Companies  Rights Issue  Earning Management  Discretionary Accruals
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