上市公司利润操纵的经济动机 |
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引用本文: | 梁杰,邓海燕,史淑琴. 上市公司利润操纵的经济动机[J]. 商业研究, 2003, 0(7): 89-90 |
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作者姓名: | 梁杰 邓海燕 史淑琴 |
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作者单位: | 沈阳工业大学,经济管理学院,辽宁,沈阳,110023 |
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摘 要: | 政府的每一次政策出台都为企业带来了新的生机与动力,但同时也诱导着一些企业进行着利润操 纵,我们应该看到,中国股票市场走过的10年道路中,规范与反规范的争斗从来没有停止过,正是由于 这样,促使我国证券市场不断发展。
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关 键 词: | 净资产收益率 资产重组 关联交易 |
文章编号: | 1001-148x(2003)07-0089-01 |
修稿时间: | 2002-03-03 |
Listed Companies''''s Motive of Profit Control |
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Abstract: | Every policy issued by the government may invogorate enterprises, and in the meantime, tempt them to make profit control. It can be seen that the confict of restriction and non-restriction has never ceased in the past ten years, in which China's stock market is further developed. |
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Keywords: | net asset profit ratio asset reconstruction relevant transactions |
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