control by main shareholders of listed companies, malignant financing and earnings manipulation in rights issues are three closely related subjects followed with interest by various circles.
上市公司中的大股东控制、恶性融资与配股盈余操纵是各界高度关注且密切关联的重大问题。
the earnings manipulation and the corporate financing tools-evidence from the listed companies in china;
我国上市公司的盈余操纵行为已对证券市场的信誉形成强烈沖击。
it is also an important task for us to validate and indentify the earnings manipulation behavior scientifically and reasonably.
深入、全面地分析并且科学、合理地识别利润操纵行为是急需研究的一个重要课题。
in addition, we perform experiential test on influential factors of earnings manipulation and find out the relationship of these factor with the final earnings manipulation.
同时,作者还针对利润操纵的影响因素进行了实证分析,进一步确定了相关影响因素与利润操纵行为之间的关系。
based on an agent model, this paper analyzes the impact of earnings manipulation and state-owned shareholding reduction on equity incentive contracts.
本文在分析经典代理模型基础上,逐步释放假设,分别基于客观绩效评价和主观绩效评价分析了企业最优激励方式。
in addition, the author performs experiential test on factors that affect earnings manipulation and finds out the relationship of these factors with earnings manipulation.
同时,本文还针对利润操纵的影响因素进行了实证分析,进一步确定了相关影响因素与利润操纵行为之间的关系。
finally, proposals and measures are tabled to standardize earnings manipulation behavior of listed companies.
最后就如何进一步规范上市公司盈余管理行为提出对策建议。
according to earnings sources, earnings manipulation consists of revenues manipulation, costs and expenses manipulation, gains manipulation and losses manipulation.
从利润来源看,有收入操纵、成本和费用操纵、利得操纵、损失操纵。
the earnings manipulation in listed companies has a negative influence on china security market.
上市公司的利润操纵现象已成为影响我国证券市场健康发展的因素。