資源描述：
《不同板塊上市公司盈余質(zhì)量對比研究——基于“退市新規(guī)”背景》由會員上傳分享，免費(fèi)在線閱讀，更多相關(guān)內(nèi)容在學(xué)術(shù)論文-天天文庫。
1、ABSTRACTImproveearningsqualityandprotecttheinterestsofmediumandsmallinvestors．whichnotonlythetargetoftheintroductionofregulatorypolicies，butalsobasedonanimportanttopicunderasymmetricinformationanalysisframeworkforcorporategovernanceresearch．Withtheintroductionofnewregulationsondelisting，wech
2、oose2009．2014A．sharelistedcompaniesasthesample，namelybeforeandafterthe”delistingnewrules”introducedthreeyearstogofromhorizontalandverticaltwoanglestoresearchonmainboard，smallboardandGEMearningsqualitycompanies．Itshowsthatfromthehorizontalcomparison．earningsqualityofsmallplatesinmostyearsbelo
3、wthemainboard，GEM’Searningsq砌ityisnotonlylowerthanthemainboard，butalsobelowthesmallplates；Fromthelongitudinalchangesinperspective，earningsqualityofA—sharelistedcompaniesafterthreeyears(2012—2014)ofthe”delistingnewrulesWassignificantlyhigherthanbeforetheintroductionofthenewregulmionsthreeyear
4、s(2009-2011)average．Amongthem，intheyearbeforethenewregulmionsintroducedafterthreeplatesaccruedearningsqualityisimprovingyearbyyear,theearningsqualityremainedrelativelystablelevelaftertheintroductionofnewregulations．thedifferencesbetweenthedifferentsectorsearningsqualityalongwiththe”delisting
5、newrules”introducedandobviouslyreduced．Fromthedirectionofearningsoperation．themajorityofboardcompaniestenddownwardearningsmanagement，themajorityofGEMcompamestendupwardearningsmanagement，andsinailplatesareunsureofthedirectionofearningsmanipulation．ResultsofthisstudywillhelpUSunderstandthethre
6、edifferentsectionsoftheearningsqualityoflistedcompanies，butalsofortheextemaloversightcontrolmechanismsprovideempiricalsupportfortheprotectiveeffectofsmallinvestors．KeyWords：platedifferenceearningsqualitythenewdelistingregulationsII萬方數(shù)據(jù)首都經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文不同板塊上市公司盈余質(zhì)量對比研究目錄1引言．11．1研究背景及研究意義11．1．1研究
7、背景．11．1．2研究意義．21．2研究內(nèi)容與方法及創(chuàng)新之處31．2．1研究內(nèi)容和框架．31．2．2研究方法．41．2．3本文創(chuàng)新之處51．3相關(guān)概念的界定．51．3．1盈余質(zhì)量．51．3．2板塊差異．61．3．3退市新規(guī)．72文獻(xiàn)綜述及理論基礎(chǔ)．．82．1文獻(xiàn)綜述．82．1．1國外研究現(xiàn)狀82．1．2國內(nèi)研究現(xiàn)狀92．1．3文獻(xiàn)評述122．2理論基礎(chǔ)132．2．1盈余質(zhì)量132．2．2上市公司盈余質(zhì)量的理論基礎(chǔ)143研究設(shè)計．．173．1理論分析與研究假設(shè)．．173．1．1信息不對稱、雙重
