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本文采用直方图法和概率密度函数法相结合的方法,在对每个上市公司连续三年的ROE分布情况进行跟踪观察的基础上,研究了新配股政策出台后上市公司的盈余管理现象,并揭示了盈余管理的特征。
Based on the tracking of the distribution of ROEs in three listed companies for three consecutive years, the paper studies the phenomenon of earnings management of listed companies after the introduction of the new share issue policy, and reveals The characteristics of earnings management.