第二章对我国106家股上市公司舞弊的总体情况、舞弊类型、利润影响、舞弊的手段以及舞弊的处罚力度进行了统计分析。
In chapter 2, we make some statistic analysis on the general situation, fraudulent financial reporting types, profit effect, fraud method and the penalty degree about the 106 shares companies.
本文采用实证研究方法,通过对大量的数据进行统计分析,得出的结论是:我国目前确实存在上市公司上市时恶性包装。同时分析了其产生的原因,提出了相应的防治措施。
This paper arrives at the conclusion that China really has evil packing when a company starts IPO by Statistics analysis of a lot of data and the causes and gives countermeasures.
本文利用食品饮料造业上市公司2004年- 2006年的公司年报中的数据,对多元化经营与企业价值之间的关系进行了描述性统计分析及回归分析。
From the data of listed companies in food and drink industry during 2004-2006, this paper researches the relations between diversification and firm value.
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