...键字：上市公司；盈余管理；再融资 [gap=2130]Key Words：Listed Companies； Earnings Management；Seasoned Equity Offering ...
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股票的公开发行包括首次公开发行(Initial Public Offering,简称IPO)股票和上市公司再次公开发行(Seasoned Equity offering,简称SEO)股票。
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Seasoned equity offering (SEO) is one of the main ways of refinancing in capital market for listed companies.
增发新股是上市公司通过资本市场取得后续融资的主要方式之一。
参考来源 - 我国A股增发定价研究·2,447,543篇论文数据，部分数据来源于NoteExpress
以上来源于: WordNet
This paper inducts the market timing theory, base on the actual status of China's stock market to study the seasoned equity offering of China's listed companies.
基于行为金融的市场择时理论放开了有效市场的假设，从投资者的非理性角度研究公司资本结构，为资本结构的研究提供了一个新的视角。
The refinancing of listed companies or seasoned equity offerings are comprised of rights offering, additional share issuing, convertible bonds and equity warrant bond which was introduced in 2006.
上市公司再融资，即股权再融资，在我国的表现形式主要包括配股、增发、可转债以及2006年推出的可分离转债四种形式。
Non - circulating shareholders have profit for seasoned new equity offerings and they perferto enhance price and quantity of seasoned new equity offering.
非流通股股东因增发新股而获益，倾向于增发新股及提高增发股票价格和规模。
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