创业板公司受益质量的实证研究

发布时间：2018-05-06 07:33

本文选题：收益质量 + 盈余管理　；参考：《吉林财经大学》2012年硕士论文

【摘要】：2009年10月30日首批28家公司股票开始交易，我国创业板成立，创业板又称二板市场，即第二股票交易市场，是指主板之外的专为暂时无法上市的中小企业和新兴公司提供融资途径和成长空间的证券交易市场，，是对主板市场的有效补给，在资本市场中占据着重要的位置。创业板市场是为了给中小企业提供更方便的融资渠道，这也是我国调整产业结构、推进经济改革的重要手段，为社会主义市场经济体制完善发挥了重要作用。但是目前创业板市场与成熟证券市场相比都处于初级阶段，具有其特殊性如创业板市场最大的特点就是低门槛进入，严要求运作等，创业板市场企业的行为尚待规范，市场尚待进一步完善和发展。本文正是依托我国目前尚不规范的创业板市场开展实证研究。通过会计收益质量评价指标的研究，运用因子分析考察了上市公司收益质量状况的影响因素，建立收益质量评价体系，并通过创业板公司的数据进行检验，希望找出提高创业板公司收益质量的有效措施。
[Abstract]:On October 30, 2009, the first batch of 28 companies began trading, and China's growth Enterprise Market (gem) was established, also known as the second board market, that is, the second stock market. It refers to the stock exchange market outside the main board that provides financing and growth space for small and medium-sized enterprises and emerging companies which can not be listed temporarily. It is an effective supply to the main board market and occupies an important position in the capital market. The gem market is to provide more convenient financing channels for small and medium-sized enterprises, which is also an important means to adjust the industrial structure and promote economic reform in China, which has played an important role in the improvement of the socialist market economy system. However, at present, the gem market is in the primary stage compared with the mature securities market. It has its particularities, such as the entry of low threshold and strict requirements for operation. The behavior of enterprises in the gem market has yet to be standardized. The market needs further improvement and development. This paper is relying on China's current non-standard gem market to carry out empirical research. Through the research of accounting income quality evaluation index and factor analysis, this paper investigates the influencing factors of the income quality of listed companies, establishes the income quality evaluation system, and tests it through the data of gem. Hope to find out how to improve the profit quality of gem.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F832.51

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