Empirical Analysis on Related Transaction Earnings Management of Listed Companies

摘要：

In this paper,the author use Logistic regression model to analyses the masons and characteristics of related transaction earnings management of Chinese Hi-Tech listed companies.The result of study shows,the motive of Hi-Tech listed company raising funds again is strong,which is not issuing additional new stocks and rationed shares for three years in succession.The big shareholder and his affiliated party take up a large amount of fund of the listed company.It is serious that the listed company assures the phenomenon relatedly.The big shareholder and his affiliated party manage earnings not only by non-core business,but also by the core business.

关键词： listed companies related transaction earnings management logistic

作者: WANG Huai-dong

作者单位: Jiangsu Teachers University of Technology,P.R.China,213001

会议类型: 国际会议

会议名称: Interantional Conference on Idustry Cluster Development and Management(2008产业基地建设与管理国际研讨会)

会议地点: 常州

会议语种:英文

页码: 441-445

在线出版日期: 2008-06-27（万方平台首次上网日期，不代表论文的发表时间）