期刊文献+

海外上市中国概念股危机分析及启示 被引量:8

Overseas Listed China Concepts Stock Crisis Analysis and Implications
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摘要 中国海外上市公司因财务舞弊、信息披露不透明、公司治理水平低下等问题引起市场参与者的广泛关注。本文介绍了2010年以来监管部门、市场研究机构以及评级公司的多份报告,针对其中揭示的问题进行了简要的分析和评述,认为应正确认识监管部门、研究机构和评级公司的报告,为我国上市公司和证券市场的健康发展提供借鉴和改进。 Because of financial statement fraud, the opaque of information disclosure and poor corporate governance, China companies listed oversea have attract much attention from market participants. This article introduced some reports from security regulators, market researchers and credit rating agencies since 2010, analyzed and commented on the issues that contained in those reports, found out that we should correctly explain the results from these reports, and provided references and improvement suggestions for the healthy development of China's listed companies and securities market.
作者 袁敏
出处 《证券市场导报》 CSSCI 北大核心 2012年第2期11-18,共8页 Securities Market Herald
基金 上海立信会计学院资助项目(编号1139IC09KJYJ07 CXY0902)的阶段性成果 上海市教育委员会重点学科建设项目资助 项目编号:J51701]
关键词 中国概念股 反向并购 公司治理 china concepts stock, reverse merger, corporate governance
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参考文献12

  • 1SEC.2010.Administrative Proceeding File No. 3-14167. In the Matter of Moore Stephens Wurch Frazer & Torbet LLP and K. Dean Yamagata, CPA. Respondents. Dec.21:1-13.
  • 2SEC, 2011. Investor Bulletin: Reverse Mergers. June 9: 1-5.
  • 3PCAOB. 2011." Activity Summary and Audit hnplications for Reverse Mergers Involving Companies form the China Region: January 1,2007 through March 31,2010" , Research & Analysis. Mar.14:1-8.
  • 4PCAOB. 2010. Staff Audit Practice Alert No.6 "Auditor Considerations Regarding the Work of other Auditors and Engaging Assistants from outside the Finn" . July 12:1-12.
  • 5Muddy Waters, LLC. 2010. Orient Paper Inc. Report. June 28:1-30.
  • 6Muddy Waters, LLC. 2010. R.INO International Corp. Report.Nov. 10:1-30.
  • 7Muddy Waters, LLC. 2011. China Media Express Holdings Report. Feb. 3:1-25.
  • 8Muddy Waters, LLC. 2011. Duoyuan Global Water Inc. Report. April 4:1-21,.
  • 9Muddy Waters, LLC. 2011. Sino-Forest Corporation Report. June 2:1-40.
  • 10Fitchratings,2010 Evaluating Corporate Governance: Jurisdictional and Issuer-Specific Considerations, credit report: Dec. 16:1-7.

同被引文献47

  • 1蔡春,黄益建,赵莎.关于审计质量对盈余管理影响的实证研究——来自沪市制造业的经验证据[J].审计研究,2005(2):3-10. 被引量:218
  • 2杜海东.中国企业海外上市新途径的探讨[J].上海金融,2006(7):49-50. 被引量:1
  • 3许岩:欧盟对华反倾销立案中国光伏业遭致命打击[N].证券时报,2012-09-07.
  • 4李石凯:中国概念股为何在华尔街屡遭猎杀[N].羊城晚报,2012-09-12.
  • 5焦兴旺:实施整体解决方案遏制中概股做空潮[N].中国证券报,2012-06-18.
  • 6Michael Cohn. Securities Class-Action Filings over Accounting Increase, online: http://www.accountingtoday.com/news/Securities- Class- Action-Filings-Accounting-Increase-62740-1 .html.
  • 7Aharony J, Lee C-W J & Wong T. Financial packaging of IPO finns in China[J].Journal of Accounting Research, 2000, (38): 103-126.
  • 8李秀.聂庆平详解转融通:中国现在不具备全面做空的条件[N].中国经济周刊,2012-09-04.
  • 9罗兰.外国机构猎杀“中国股”牟取暴利被指背岳有黑手[N].人民日报海外版,2012-7-17.
  • 10叶慧珏.美国证交会起诉德勤上海[N].21世纪经济报道,2012-5-11.

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