摘要
上市公司为了让投资者追捧其股票,可能做财务包装,对2000年以后部分上市公司的每股净收益进行秩检验,从整体上对公司的财务包装程度进行了探讨,得出了某些上市公司存在财务包装的结论。
In order to let investment person pursue the company’s stocks,the market company makes whitewashing financial report form.This paper uses the order test to test per burst of clean income of some companies going on the market later on 2000,and discusses the financial packing level of company on whole,finally believes some market companies existing financial packing.
出处
《中南财经政法大学研究生学报》
2006年第2期101-105,共5页
Journal of the Postgraduate of Zhongnan University of Economics and Law
关键词
财务包装
秩检验
每股净收益
Financial Packaging
The Order Test
Per Burst of Income
