【摘要】 本文对沪市2000～2002年配股上市公司,是否存在盈余管理行为,进行了实证研究,并分析了上市公司为达到配股资格而进行盈余管理的手段,最后提出了规范上市公司盈余管理的对策。更多还原

【Abstract】 This paper studies whether earnings management of listed companies in 2000-2002 of Shanghai Stock Market existed in the process of share allotment.Then,this paper attempts to analyze the listed companies’ earnings management to obtain the qualification of rights offering,and then proposes some techniques to regulate the listed companies’ earnings management.更多还原