青岛大学学报（自然科学版）2012，Vol.25Issue(1)：83-87,5.DOI:10.3969/j.issn.1006-1037.2012.02.018
股权再融资中的盈余管理行为—以制造业为例
Behaviors of Earnings Management in Seasoned Equity Offerings: Take Manufacturing Industry as an Example
摘要
Abstract
The behaviors of earnings management in seasoned equity offerings were studied by the adjusted Jones model and real manipulations model using 154 listed companies in manufacturing industry as samples between 2006-2008. The results show that the company manages earnings not only through the manipulation of accruals but also through the manipulation of real activities in the seasoned equity offerings.关键词
股权再融资/真实活动盈余管理/应计盈余管理Key words
seasoned equity offerings/real earnings management/accrual-based earnings management分类
管理科学引用本文复制引用
潘述新,康进军,李欣..股权再融资中的盈余管理行为—以制造业为例[J].青岛大学学报（自然科学版）,2012,25(1):83-87,5.基金项目
山东省社会科学资助项目(07bjg11.8) （07bjg11.8）
