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选择1998-2004年间进行配股和增发的公司作为样本(由于未涉及到盈余临界点,不区分1999年前后数据),探究应计项目盈余管理程度的计量与实际业务盈余管理的计量,并对检验结果进行分析。
Select the companies that made the rights issue and issuance in 1998-2004 as a sample (since there are no critical points about earnings and do not distinguish the data before and after 1999), explore the measurement of accruals of accruals and the measurement of actual business earnings management, and test Results were analyzed.