新配股政策出台后上市公司盈余管理现象的实证研究

Empirical Research on Earnings Management Phenomenon after the Publication of the New Share-rationing Policy

本文采用直方图法和概率密度函数法相结合的方法,在对每个上市公司连续三年的ROE分布情况进行跟踪观察的基础上,研究了新配股政策出台后上市公司的盈余管理现象,并揭示了盈余管理的特征。

This paper combines Histogram method and Density function of probability method.On the basis of doing tracking observation over the distribution of each listed company's ROE for three years in succession,this paper researches earnings management phenomenon, meanwhile,it reveals the characters of earnings management.