| 亏损上市公司盈余管理实证分析 |
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| 引用本文： | 赖均青. 亏损上市公司盈余管理实证分析[J]. 财会通讯, 2007, 0(6) |
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| 作者姓名： | 赖均青 |
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| 作者单位： | 广东省石油化工职业技术学校 广东广州 |
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| 摘 要： | 亏损对上市公司的负面影响非常大,处于亏损边缘或可能微亏的上市公司会通过盈余管理手段来操纵盈利,以避免成为被关注对象或暂停上市或终止上市。本文以我国连亏两年、连亏三年又扭亏的106家上市公司为样本,通过构建模型进行了实证检验,总结出亏损上市公司进行盈余管理的结论并提出建议,以期为证券监管提供经验证据。
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| 关 键 词： | 亏损上市公司 盈余管理 实证研究 |
Empirical Analysis of Earnings Management in Deficit Listed Companies |
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| Lai Junqing. Empirical Analysis of Earnings Management in Deficit Listed Companies[J]. Communication of Finance and Accounting, 2007, 0(6) |
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| Authors: | Lai Junqing |
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| Abstract: | Being deficit in business may impose great negative impacts to a listed company.As a result,listed companies being in deficit situation may use earnings management measures to modify their earning account,so as to avoid focused attention or the punishment of a break-off or enging from the stock market.This paper conduct an empirical study with a model,using the 106 samples of those listed companies which are in deficit for a consecutive 2-year or a consecutive 3-years but making profits in the forth year.The research comes to some conclusions about the means of earnings management by deficit companies and also makes some suggestions for further securities guarantee actions. |
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| Keywords: | Deficit listed companies Earnings Management Empirical study |
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