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。
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.
出处
《价值工程》
2006年第8期145-148,共4页
Value Engineering
关键词
盈余管理
配股资格
上市公司
earnings management
qualification of rights offering
listed companies
