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dc.contributor.advisor赵景文
dc.contributor.author许思瑶
dc.date.accessioned2016-01-13T03:13:43Z
dc.date.available2016-01-13T03:13:43Z
dc.date.issued2013-07-05 17:09:01.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/76393
dc.description.abstract为了规范上市公司的股权再融资行为和保护相关投资者的利益,监管层对我国再融资政策及相关制度进行过多次调整,可以说上市公司的监管环境处在一个相对动态的变化之中。然而,证券监管部门对再融资资格做出的各种限制却在一定程度上诱导上市公司通过盈余管理来达到政策要求,本文就选择从政策变迁的视角对上市公司股权再融资(SeasonedEquityOffering,简称SEO)过程中的盈余管理行为进行研究。 关于盈余管理方式的研究大多是基于会计应计角度,国外是近年关于真实业务操纵的研究开始逐渐增多,国内关于后者的研究更少,研究方法较为同质、单一。并且,国内只静态地研究某一短期间,不能发现盈余管理行为随政策变迁的...
dc.description.abstractTo regulate the refinancing of listed companies and protect the interests of the investors, regulators have modified the refinancing and related institutions for many times. So the regulatory environment of listed firms has been in a relatively dynamic change.However, all the restrictions on refinancing qualifications induce them to meet the policy requirements through earnings management.This pap...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=36791&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=40480
dc.subject股权再融资
dc.subject制度变迁
dc.subject盈余管理
dc.subject经济后果
dc.subjectSeasoned Equity Offering
dc.subjectInstitutional Change
dc.subjectEarnings Management
dc.subjectEconomic Consequence
dc.title监管制度变迁、股权再融资与盈余管理行为研究
dc.title.alternativeThe Change of Regulatory Institution,Seasoned Equity Offering and Earnings Management
dc.typethesis
dc.date.replied2013-06-05
dc.description.note学位:管理学硕士
dc.description.note院系专业:管理学院_财务学
dc.description.note学号:32120101150594


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