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《不同板塊上市公司盈余質(zhì)量對(duì)比研究——基于“退市新規(guī)”背景》由會(huì)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(duì)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(píng)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(jì)..173.1理論分析與研究假設(shè)..173.1.1信息不對(duì)稱、雙重