Empirical Study on Related Party Transaction of Our Listed Companies in the Reverse Loss Year;
我国上市公司扭亏年度关联交易的实证研究
In this article,I analyze the existing research and select samples from Shanghai stock market A, and divide the samples into first year lossing companies and making up the deficits companies.
选取上海A股市场上市公司财务数据,并划分为首亏样本和扭亏样本,以首亏样本财务数据研究亏损上市公司在首亏年度和首次亏损出现的前一年是否存在盈余管理;以扭亏样本研究扭亏年度的盈余管理行为。