摘要
我国部分上市公司为了达到管理当局的特定目的,如为了配股、避免被特别处理等,便会操纵会计信息,进行违规的会计信息披露。本文试图利用净资产收益率(ROE)指标对我国上市公司的会计信息披露违规行为进行实证分析,旨在规范我国上市公司的会计信息披露。
In order to meet the special purpose of management authority, such as rights issue and avoiding being specially treated, some public companies in China manipulate the accounting information, and disclose the accounting information illegally. This paper empirically analyzes the public companies＇ behavior of illegal disclosure of accounting information in China, Using the ROE and the purpose of this paper is to standardize the accounting information disclosure of public companies in China.
出处
《辽宁大学学报（哲学社会科学版）》
北大核心
2006年第1期131-135,共5页
Journal of Liaoning University(Philosophy and Social Sciences Edition)
