摘要
本文以我国民营上市公司为样本,运用管理后盈余分布法检验出我国民营上市公司是否为了达到避免亏损、配股、增发的目的,存在着盈余管理行为,再用修正的Jones模型估算出盈余管理量后对净资产收益率做修正,并用修正的净资产收益率做分析时,发现其图形符合平滑性的假设。
This paper uses China＇s private listed companies as a sample, in order to test whether there is a .surplus of management behavior in the listed companies with the purpose of avoiding losses and getting additional profit. It uses the amended Jones model to estimate earnings management, then it analyses with the amended net assets yield. At last it finds its graphics meet the smoothness of assumptions.
出处
《黑龙江对外经贸》
2008年第7期131-132,共2页
Heilongjiang Foreign Economic Relations and Trade
关键词
民营上市公司
盈余管理
净资产收益率
private listed companies
earnings management
net assets yield
