| 中国上市公司并购与盈余管理实证研究 |
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| 引用本文： | 黄新建,段克润.中国上市公司并购与盈余管理实证研究[J].软科学,2007,21(6):66-69. |
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| 作者姓名： | 黄新建 段克润 |
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| 作者单位： | 重庆大学,经济与工商管理学院,重庆,400030 |
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| 摘 要： | 以中国2003年发生并购行为的上市公司为研究样本,运用改进的DeAngelo模型、修正的ones模型,以操纵性应计利润存在的大小程度对上市公司在并购前后年度是否存在盈余管理进行了实证分析。结果表明,上市公司在并购前一年,存在着明显的调减操纵性应计利润的盈余管理行为;在并购当年,虽然存在着调增操纵性应计利润的盈余管理,效果却不显著。
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| 关 键 词： | 并购 盈余管理 上市公司 |
| 文章编号： | 1001-8409(2007)06-0066-04 |
| 修稿时间： | 2006年9月19日 |
A Study on Takeover and Earning Management in Chinese Listed Companies |
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| HUANG Xin-jian,DUAN Ke-run.A Study on Takeover and Earning Management in Chinese Listed Companies[J].Soft Science,2007,21(6):66-69. |
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| Authors: | HUANG Xin-jian DUAN Ke-run |
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| Abstract: | Taking the listed companies which took the takeover in 2003 as research sample, this paper examines the degree of discretionary accruals by developed DeAngelo model and Jones model to measure whether the listed companies have earnings management fore-and-after takeover. The result shows that there is a significant downward earning management before takeovers, but the result is not significant though there exists upward earnings management after takeovers. |
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| Keywords: | takeover earnings management listed companies |
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