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| 我国配股上市公司盈余操纵的实证研究——来自沪深股市的经验证据 | |
| 摘 要： | |
| 关 键 词： | 盈余操纵 净资产收益率 资产减值准备 经营性应收项目 |
An Empirical Study on Earnings Manipulation of Chinese Listed Companies Which Issuing New Shares to Old Stockholder |
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| Abstract: | |
| Keywords: | The surplus handing Return on net assets The assets reducing value is prepareel Mananing project recivable |