为了获得配股资格和提高配股价格，上市公司具有通过调整异常应计利润来提升报告盈余的强烈动机。
Listed Companies in China have strong incentive to manage earnings upward by altering discretionary accounting accruals to gain the rights issues and raise stock prices.
为了获得配股资格和提高配股价格，上市公司具有通过调整异常应计利润来提升报告盈余的强烈动机。
Listed Companies in China have strong incentive to manage earnings upward by altering discretionary accounting accruals to gain the rights issues and raise stock prices.
应用推荐