| 上市公司基于配股目的盈余管理行为实证分析 |
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| 引用本文： | 徐莲,张群.上市公司基于配股目的盈余管理行为实证分析[J].蒙自师范高等专科学校学报,2007,5(5):52-56,61. |
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| 作者姓名： | 徐莲 张群 |
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| 作者单位： | 云南大学经济学院 云南昆明650091(徐莲)，红河学院商学院 云南蒙自661100(张群) |
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| 摘 要： | 通过运用P-P概率图对2001-2004年所有上市公司净资产收益率的分布进行正态检验,验证上市公司总体上存在操纵净资产收益率的倾向;以2004年配股的16家上市公司为样本,运用修正的Jones模型计算出代表盈余管理程度的操纵性应计利润,结果显示这16家上市公司为申请配股均进行了盈余管理。这一分析为2004年配股上市公司的赢余管理程度提供经验的证据。
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| 关 键 词： | 配股 盈余管理 修正Jones模型 |
| 文章编号： | 1008-9128（2007）05-0052-05 |
| 修稿时间： | 2007-03-10 |
An Empirical Analysis of Chinese Listed Company Earnings Management at Rights Issues Thresholds |
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| XU Lian,ZHANG Qun.An Empirical Analysis of Chinese Listed Company Earnings Management at Rights Issues Thresholds[J].Journal of Mengzi Teachers' College,2007,5(5):52-56,61. |
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| Authors: | XU Lian ZHANG Qun |
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| Institution: | 1. Economics school of Yunnan University, Kunming 650091, China;2. Bussiness school of Honghe University, Mengzi 661100, China |
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| Abstract: | In order to gain the rights issues and raise stock price,Chinese listed company have strong incentive to manage earnings.In this paper,the author used the P-P probabiliy graph to examine whether the ROE is the abnomal distrubution then selected the listed company who had issued new shares to old stockholder at 2004 as samples and used the modified Jones model to compute the discretionary accruals.Empirical evidence shows that all of the the Chinese listed companies which gained rights issues at 2004 had managed the earnings. |
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| Keywords: | rights issues earnings management the modified Jones model |
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