摘要
采用我国连亏2年、3年又扭亏的106家上市公司为样本,通过构建模型,进行实证检验,总结出对亏损上市公司进行盈余管理实证研究的结论,亏损年公司在亏损年利用经营活动应计利润调减净利润,大亏一把,在扭亏年利用经营活动应计利润调增利润,实现扭亏为盈,避免暂停上市或终止上市;指出盈余管理实质上违背了中立性原则,会误导利益关系人的相关决策,阻碍资本市场的发展,并提出几点建议以缩小其空间范围,以便为证券监管提供经验证据。
A module is established for surplus management of losing listed companies based on a case study of 106 listed companies suffering losses consecutively for 2 or 3 years. It is pointed out that the surplus management misleads the investors and it defies the neutral principle and impedes the growth of the capital market. Proposals are put forward to narrow the scope of surplus management, which aims to offer guidance for securities supervision.
出处
《深圳职业技术学院学报》
CAS
2007年第2期40-45,共6页
Journal of Shenzhen Polytechnic
关键词
亏损上市公司
盈余管理
实证研究
losing listed company
surplus management
empirical study
