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摘 要:近年来,上市公司财务造假案频频曝出,会计信息的质量受到人们的质疑,解决会计信息质量低下的问题面临重要挑战。我国对会计质量......
本文对近年影响我国上市公司股权集中度变动的主要因素进行了实证分析。在研究方法上,本文采用面板数据并组合运用多种统计分析,弥补......
本文根据我国沪深两地农药上市公司2001年年报数据, 以由标准资产负债表重新构建的管理资产负债表为基础,对农药产品销售比例超过3......
上市公司国有资产流失的路径主要有上市公司国有资产在沉淀中流失,在权益分配中流失,在转让中流失,在重组发行中流失,在增资配股中......
对上市公司经营业绩的评价是证券投资研究的一个重要方面。目前国内所采用的一些评价方法往往存在一定的主观性或者缺乏整体性。对......