我国上市公司配股的盈余管理

Earnings Management of our Listed Companies Who Have Rights Issues

盈余管理的作为公司普遍使用的管理手段,受到中外学者的关注。对我国企业的盈余管理的行为进行实证研究,具体选择研究我国上市公司的配股过程中是否存在盈余管理行为,通过选取相似的公司作为控制样本,检验配股的上市公司的收益变化,发现配股的上市公司存在着通过盈余管理的行为来调控收益以达到证监会的配股标准,说明政策准则及监管还有待完善。

As the means of many company use earnings management is paid attention to by many scholars in the world. When studying our enterprise`s earnings management, whether earnings management of listed company exists in the process of rights issues should be studies at first. And it is to be confirmed that liated company who have the rights issues adjust accountant earnings to fit the standard of CSRC through earnings management after comparing the sample companies with the dominated companies.It is shown that our policy ,guide line and regulation need to be improved.