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- An Empirical Study on the Effect of Allowance for Depreciation of Asset Value on Share Allotment Financing of Listed Company 上市公司计提资产减值准备对其配股融资影响的实证研究
- share allotment financing 配股融资
- This study examines whether allowance for depreciation of asset value drawn from listed companies affects their share allotment. 就上市公司计提资产减值准备对其配股融资行为的影响进行了实证研究。
- Resent years, share allotment, additional equity offer, and convertible bonds are predominant in Chinese refinancing market. 摘要近年来,配股、增发与可转换债券主导了我国再融资市场。
- The performance following convertible bonds issuance is best, then the additional equity offer, and that of share allotment is the worst. 其中可转换债券绩效最好,其次是配股,而增发的绩效最差。
- Using a sample of 87 non-financial companies from Shanghai Stock Exchange, we found empirical evidence showing the link between share allotment and earnings management. 本文采用实证研究和规范研究相结合的方法,通过琼斯扩展模型,对在上海证券交易所交易的87家A股样本公司历年来披露的会计信息进行分析。 实证结果表明,上市公司在配股前一年、当年和配股后第一年,确实调高了应计利润。
- To meet the policy requirement of share allotment, the listed companies usually take a series of measures to manage the surplus so that ROE can qualify the condition of share allotment. 摘要上市公司为了达到配股的政策要求,往往在配股前进行一系列的盈余管理,从而使公司的净资产收益率满足证监会所要求的配股条件。
- The allotment was made on Sunday. 星期日已经分配了。
- Your allotment was three hundred dollars. 你名下分到三百元。
- We are financing for the housing project. 我们在为住宅计划筹措资金。
- The company hopes to boost its market share. 该公司希望增加其市场份额。
- Every one must have his share of the ups and downs. 每个人都有得意时和失意时。
- I have very happy news to share with you. 我有很高兴的消息要告诉你。
- I share with two others in hire a car for the day. 我跟另外两位分摊那天租车的费用。
- Who will she allot the easy jobs to? 她要把轻活儿分给谁?
- Oil share show modest gain over the week's trading. 石油股票价在上星期的交易中略有上升。
- My share was more than all the others put together. 我的股份比所有其他人的合在一起还要多。
- He is willing to share in the work. 他愿意分担这工作。
- Allotment of direct taxes on the basis of state population. 税额分配根据各州人口而作的直接税收的分配
- After a brief rally share fall back to a new low. 股票经过一次短暂回升后回落到一个新的低点。