Tagged: Listed companies

Research on the Performance Evaluation System of Our Country’s Listed Companies

【Abstract】 Since the Shanghai and Shenzhen stock exchange had been set up, our stock market have been developed more than 10years. The listed companies have became important strength of the national economy. But in the recent years, many listed companies have serious problems on the management, that reduce investors’ profits, and is not favorable for [...]

Posted in Management

Research on the Accounting Information’s Disclosure Quality of Our Country’s Listed Companies

【Abstract】 Since we successfully set up the Shanghai and Shenzhen stock exchange in 1990s,our listed companies have began to disclosure the accounting information officially. The quality of the accounting information disclosure effects the running efficiency of the stock market in great sense,but the quality issue of disclosing accounting information is a main actor to impede [...]

Posted in Management

China’s Investor Relations Management (IRM) of Listed Companies

【Abstract】 With the introduction of basic concept of Investor Relations Management (IRM), the paper introduces the origin, developing process and recent development of IRM in foreign countries such as USA, UK, France, Japan etc. In the third chapter, the paper analyses necessity and feasibility of implementing IRM for listed companies in China. And then, in [...]

Posted in Management

Research on Impairment of Assets of Listed Company

【Abstract】 In view of the general existence of unreal assets and profits in the limited companies, especially the listed companies in our country, all social circles has paid more attention to reality and accuracy of financial information. The provision for impairment of assets can reflect financial condition and assets quality really, and can provide entire [...]

Posted in Management

A Study on the Shareholder Structure Reform of Listed Companies in China

【Abstract】 The state-owned enterprises occupy the overwhelming majority in the listed companies in China. The shares of a listed companiy were divided into three parts according to the shareholders’ character. They are state-owned shares, institutional shares and individual shares. The state-owned and institutional shares aren’t traded, which makes a particular phenomena of shares partition.The article [...]

Posted in Finance

A Positive Research on Earnings Management and Corporate Governance

【Abstract】 Earnings management has become one of the significant topics of today’s positive accounting research, and many western scholars applied themselves to the research of it from 20 century 80th. At the beginning of this century in U.S.A., there took place fake accounts events such as Enron, worldcom etc., which caused more attentions to earnings [...]

Posted in Management

The Positive Study on Effects of Ownership Structure on Earnings Management in China

【Abstract】 The earnings management in Chinese listed companies is due to the flaw of corporate governance. All of those, the flaw of ownership structure is the main cause. The ownership structure is composed of ownership concentration degree and ownership characteristics. And the ownership structure is just a system about assigning the control power among the [...]

Posted in Management

A Positive Research of the Effect of the Board of Directors Characteristics on Earnings Management

【Abstract】 The earnings management in Chinese listed companies is due to the flaw of corporate governance. As the agent of owners and the leader of the management, the board of directors plays a crucial role in governance structure, also has great effect on the earnings management. In China, the board of directors is one kind [...]

Posted in Management

On Accounting Regulation of Listed Companies of China

【Abstract】 Securities market is called”omen for weather”of a country’s economy. It plays such an important role that its running smoothly and healthy development ensure steady and fast development of national economy. Securities market is also full of information. Its running efficiently is based on more reliable information disclosure. Information disclosure in accounting is the main [...]

Posted in Management

IRM Research on Remodelling of Share Allotment of National Listed Companies

【Abstract】 As the National Stock Market is blooming rapidly for the recent decades ,relationship between listed companies and the IRM investors is constantly under spotlight of the public,Investor relationship management (IRM) is a mode of communication for strategic development. Listed companies are the messengers,while the investors are the passive information recipients during the process of [...]

Posted in Management

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