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上市公司股权再融资前后季度的盈余管理 被引量:2

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摘要 以前国内盈余管理的研究都是基于年度财务数据,本文则以股权再融资为背景考察我国上市公司的季度盈余管理现象。研究结果证实了上市公司股权再融资前后季度盈余管理的存在性及时间分布特征。期望本文的研究为证监会加强中期财务信息的监管提供一些参考。
机构地区 暨南大学
出处 《经济与管理研究》 CSSCI 北大核心 2009年第8期44-49,共6页 Research on Economics and Management
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参考文献12

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  • 10刘宇.上市公司股权再融资盈余管理行为的实证分析[J].海南金融,2008(8):41-46. 被引量:3

二级参考文献42

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