摘要
当下越来越多的企业选择交叉上市,交叉上市的研究十分必要。本文分析了交叉上市企业与非交叉上市企业盈余管理方式的差异,发现交叉上市的企业会更多的采取真实盈余管理,A+H股交叉上市企业真实盈余管理水平比A+B股的真实盈余管理水平要高。
Nowadays,more and more enterprises choose to cross the market,cross-listing research is very necessary. This paper analyzes the differences between the cross-listed enterprises and the noncross listed companies' earnings management. It is found that the cross-listed enterprises will take more real earnings management,and the real surpluses of A + H shares cross-listed enterprises are higher than the real surpluses of A + B shares Management level is higher.
关键词
应计盈余管理
真实盈余管理
交叉上市
accrued earnings management
real earnings management
cross-listing
