Operating Performance of China s Listed Firms Following Rights Issues: Causes and Consequences;
我国上市公司配股前后业绩变化及其影响因素的实证研究
Research on Long-term Operating Performance of Listed Firms Following Rights Issues;
上市公司配股融资与长期业绩变化研究
Do Big Auditors Always Perform Better?——Evidence from China's rights issuers and non-issuers
大所的审计质量一贯的高吗?——来自我国上市公司配股融资的经验证据
Regulation, External Auditing, and Rights Issues
管制、外部审计与配股融资
When studying our enterprise`s earnings management, whether earnings management of listed company exists in the process of rights issues should be studies at first.
对我国企业的盈余管理的行为进行实证研究,具体选择研究我国上市公司的配股过程中是否存在盈余管理行为,通过选取相似的公司作为控制样本,检验配股的上市公司的收益变化,发现配股的上市公司存在着通过盈余管理的行为来调控收益以达到证监会的配股标准,说明政策准则及监管还有待完善。
In order to gain the rights issues and raise stock price,Chinese listed company have strong incentive to manage earnings.
通过运用P-P概率图对2001-2004年所有上市公司净资产收益率的分布进行正态检验,验证上市公司总体上存在操纵净资产收益率的倾向;以2004年配股的16家上市公司为样本,运用修正的Jones模型计算出代表盈余管理程度的操纵性应计利润,结果显示这16家上市公司为申请配股均进行了盈余管理。
An Empirical Research on Chinese Listed Companies Earnings Management for Rights Offering by Means of Allowances for Impairment of Assets;
配股公司利用资产减值准备进行盈余管理的实证研究
The empirical results show that the debt ratios of Chinese listed companies soar continuously after rights offering,which indicates that there are large-scale debt financing activities after equity financing.
文章从我国特殊的制度背景和经典融资理论出发,对我国上市公司配股后的债务融资行为进行分析。
It s significant to study the listed company rights offering.
配股在我国上市公司融资过程中有着举足轻重的地位,研究上市公司配股融资行为具有重要的现实意义。
A Positive Analysis of Influential Factors of Trans-rights Prices in Chinese Listed Companies;
转配股上市公司转配价格影响因素的实证研究
The Event Study of Trans-Rights Issues;
转配股上市对我国股市影响的事件研究
The Revelation of Settlement of Stock Bought by Transferred Warrant:A Demonstration from SSE;
转配股问题解决的启示:来自沪市的实证分析
Which is better? Share Allotment,Additional Equity Offer,or Convertible Bond Issuance;
增发、配股与可转换债券孰“优”孰“劣”
The Interest Redistribution in Debt-share Conversion: A Case Study of Biochemical Co.Ltd;
债转股下的权益再分配:瑞丰公司案例
S-ROM prosthesis for the elderly femoral intertrochantor fracture Report of 17 cases
S-ROM型组配式股骨假体应用于高龄股骨转子间骨折17例(英文)
Study on Benefits Transferring in Companies with Rights Offering: Evidence from Related Transactions;
配股公司利益转移研究：从关联交易的角度
Resent years, share allotment, additional equity offer, and convertible bonds are predominant in Chinese refinancing market.
近年来，配股、增发与可转换债券主导了我国再融资市场。
The Performance Research of Seasoned Equity Offering, Rights Issues and Convertible Bonds of Listed Company;
上市公司增发、配股与可转换债券再融资的绩效研究
The Propping and Tunneling in the Financing by Seasoned Equity Offerings:--Based on the Related Party Transactions of Shanghai Beiling;
配股融资过程中的利益转移行为分析——基于上海贝岭的关联交易
Intraoperative Care in Axillofemoral Bypass Surgery for Arteriosclerosis Obliterans of Aortoiliac Artery
腋-双股动脉旁路转流术治疗主髂动脉硬化闭塞症的手术配合
The controlling shareholders shall support the listed company to further reform labor, personnel and distribution systems, to transform operational and managerial mechanisms
控股股东应支持上市公司深化劳动、人事、分配制度改革,转换经营管理机制
convertible loan stock
可转换股的债权股额
The validity of transfer of right shares and unissued shares;
权利股、股票发行前股份转让的效力
An Optimum Conversion Model of Convertible Bonds based on Fuzzy Price of Stocks;
基于模糊股价的可转债最优转股模型
Understanding “Debts into Shares”--the Key to its Success;
解读“债转股”——债转股成功的关键
surplus available for dividends
可供股息分配的盈余
undistributed capital gain dividends
未分配资本利得股息