中国上市公司利用调整项目进行盈余管理的实证研究

Empinical Research on Earmings Management with Adjusted Items of Listed Chinese Fims

运用实证研究方法，对上市公司１９９６ 、１９９７ 的年报数据的调整项目进行了分析，证实了上市公司为取得配股资格或为避免损失而利用调整项目进行增加收益的会计处理．

It is demonstrated that listed firms in China make incomes increasing with adjusted items to qualify for stock rights offering or to avoid appearing loss with empirical research method by analy sing data of annual statements of listed firms in China in 1996, 1997.