| 股权再融资中的盈余管理行为—以制造业为例 |
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| 引用本文： | 潘述新,康进军,李欣.股权再融资中的盈余管理行为—以制造业为例[J].青岛大学学报(自然科学版),2012,25(1):83-87. |
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| 作者姓名： | 潘述新 康进军 李欣 |
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| 作者单位： | 青岛大学国际商学院,山东青岛,266071 |
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| 基金项目： | 山东省社会科学资助项目 |
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| 摘 要： | 以2006-2008年间进行股权再融资的154家制造业上市公司为样本,利用修正的截面琼斯模型和真实活动操控模型,研究了股权再融资过程中的盈余管理行为。结果表明,公司在股权再融资过程中不仅通过操控应计项目进行盈余管理,而且还采用了更为隐蔽的真实活动盈余管理。
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| 关 键 词： | 股权再融资 真实活动盈余管理 应计盈余管理 |
Behaviors of Earnings Management in Seasoned Equity Offerings: Take Manufacturing Industry as an Example |
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| PAN Shu-xin
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KANG Jin-Jun
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LI Xin.Behaviors of Earnings Management in Seasoned Equity Offerings: Take Manufacturing Industry as an Example[J].Journal of Qingdao University(Natural Science Edition),2012,25(1):83-87. |
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| Authors: | PAN Shu-xin KANG Jin-Jun LI Xin |
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| Institution: | (College of International Business,Qingdao University, Qingdao 266071,China) |
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| Abstract: | The behaviors of earnings management in seasoned equity offerings were studied by the adjusted Jones model and real manipulations model using 154 listed companies in manufacturing industry as samples between 2006-2008.The results show that the company manages earnings not only through the manipulation of accruals but also through the manipulation of real activities in the seasoned equity offerings. |
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| Keywords: | seasoned equity offerings real earnings management accrual-based earnings management |
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