| 我国上市公司配股盈余管理实证研究 |
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| 引用本文： | 张少岩,李希富. 我国上市公司配股盈余管理实证研究[J]. 价值工程, 2006, 25(8): 145-148 |
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| 作者姓名： | 张少岩 李希富 |
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| 作者单位： | 兰州商学院会计学院,兰州,730020;兰州商学院会计学院,兰州,730020 |
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| 摘 要： | 本文对沪市2000～2002年配股上市公司,是否存在盈余管理行为,进行了实证研究,并分析了上市公司为达到配股资格而进行盈余管理的手段,最后提出了规范上市公司盈余管理的对策。
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| 关 键 词： | 盈余管理 配股资格 上市公司 |
| 文章编号： | 1006-4311（2006）08-0145-04 |
Earnings Management: Empirical Evidence Based on Share Allotment of Listed Companies |
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| Zhang Shaoyan,Li Xifu. Earnings Management: Empirical Evidence Based on Share Allotment of Listed Companies[J]. Value Engineering, 2006, 25(8): 145-148 |
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| Authors: | Zhang Shaoyan Li Xifu |
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| Affiliation: | School of Accounting,the Lanzhou Commercial College,Lanzhou 730020,China |
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| Abstract: | This paper studies whether earnings management of listed companies in 2000-2002 of Shanghai Stock Market existed in the process of share allotment.Then,this paper attempts to analyze the listed companies' earnings management to obtain the qualification of rights offering,and then proposes some techniques to regulate the listed companies' earnings management. |
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| Keywords: | earnings management qualification of rights offering listed companies |
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