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地方政府与上市公司盈余管理——非经常性损益出台后的影响
引用本文:龚小凤. 地方政府与上市公司盈余管理——非经常性损益出台后的影响[J]. 华东经济管理, 2006, 20(2): 121-126
作者姓名:龚小凤
作者单位:三峡大学,湖北,宜昌,443002
摘    要:2001年非经常性损益标准出台后,地方政府对企业盈余管理的影响有可能受到抑制.文章从实证研究的角度,对非经常性损益标准出台后,地方政府参与企业盈余管理的原因和影响程度进行了分析.研究发现非经常性损益标准的出台使得补贴对配股资格的影响降低,但仍具有一定影响;同时,补贴为上市公司的扭亏起着重要作用,部分公司通过补贴达到了防止被*ST的目的.

关 键 词:非经常性损益  盈余管理  财政补贴  配股资格
文章编号:1007-5097(2006)02-0121-06
收稿时间:2005-12-22
修稿时间:2005-12-22

Local Governments and Earnings Management of the Listed Companies--influences after non-recurring profit and loss
GONG Xiao-feng. Local Governments and Earnings Management of the Listed Companies--influences after non-recurring profit and loss[J]. East China Economic Management, 2006, 20(2): 121-126
Authors:GONG Xiao-feng
Affiliation:School of Economics & Management,The China Three Gorges University,Yichang 443002,China)
Abstract:In 2001 China securities regulatory commission regulates the signification of non-recurring profit and loss and indicates that non-recurring profit and loss should be except from net-profit while applying right share.Under this background,it is very significant to research about the relationship between local governments and earnings management of the listed companies.The result states that fiscal subsidies have become the important part in profit;Fiscal subsidies still affect the right shares of listed companies after non-recurring profit and loss appears;At the same time,fiscal subsidies make an important part in listed companies preventing special treatment.
Keywords:non-recurring profit and loss  earnings management  fiscal subsidies  right share
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