Rights issue是什么意思

网络释义

用法例句

An Empirical Research on Chinese Listed Companies Earnings Management for Rights Offering by Means of Allowances for Impairment of Assets;

配股公司利用资产减值准备进行盈余管理的实证研究

The empirical results show that the debt ratios of Chinese listed companies soar continuously after rights offering,which indicates that there are large-scale debt financing activities after equity financing.

文章从我国特殊的制度背景和经典融资理论出发,对我国上市公司配股后的债务融资行为进行分析。

It s significant to study the listed company rights offering.

配股在我国上市公司融资过程中有着举足轻重的地位,研究上市公司配股融资行为具有重要的现实意义。

Operating Performance of China s Listed Firms Following Rights Issues: Causes and Consequences;

我国上市公司配股前后业绩变化及其影响因素的实证研究

Research on Long-term Operating Performance of Listed Firms Following Rights Issues;

上市公司配股融资与长期业绩变化研究

Do Big Auditors Always Perform Better?——Evidence from China's rights issuers and non-issuers

大所的审计质量一贯的高吗?——来自我国上市公司配股融资的经验证据

Regulation, External Auditing, and Rights Issues

管制、外部审计与配股融资

When studying our enterprise`s earnings management, whether earnings management of listed company exists in the process of rights issues should be studies at first.

对我国企业的盈余管理的行为进行实证研究,具体选择研究我国上市公司的配股过程中是否存在盈余管理行为,通过选取相似的公司作为控制样本,检验配股的上市公司的收益变化,发现配股的上市公司存在着通过盈余管理的行为来调控收益以达到证监会的配股标准,说明政策准则及监管还有待完善。

In order to gain the rights issues and raise stock price,Chinese listed company have strong incentive to manage earnings.

通过运用P-P概率图对2001-2004年所有上市公司净资产收益率的分布进行正态检验,验证上市公司总体上存在操纵净资产收益率的倾向;以2004年配股的16家上市公司为样本,运用修正的Jones模型计算出代表盈余管理程度的操纵性应计利润,结果显示这16家上市公司为申请配股均进行了盈余管理。

This paper analyzes by comparing two different ways of refinancing,namely,rationing shares and re-issuing new shares.

文章对上市公司两种不同的再融资方式———配股与增发新股作比较分析 ,具体从两者的定价方法、认购对象、发行数量、股本结构变动、对上市公司各类股东权益的影响几个方面进行比较。

both showing the craze of IPO、 Rationing Shares and Seasoned Equity Offering.

然而近年来，证券市场的融资功能一度被恶意滥用，上市公司对股权融资资金并不十分珍惜：一方面，上市公司表现出强烈的股权融资偏好，出现了“IPO热”、“配股热”、“增发热”；另一方面，上市公司出现募集资金过剩，资金闲置，随意变更募集资金的投向，不少公司都有大量委托理财、违规巨额担保的行为和被控股股东及其关联公司大额资金占用的现象。

Influences of Rights Offering on the Value of Equity of Chinese Listed Companies with Dual-class Stocks;

股权二元结构下配股对股权价值的影响

Previously enterprise to match, capital stock dilute, in order to gain the market more matching forehead of money paid for shares.

以前企业为了配股，将股本稀释，以赢得市场更多的配股金额。

Evidence Study on Price Effect Around Announcement Period of Right Offer under Subscription of State and Legal Person Shareholders;

我国国有股和法人股配股认购对配股公告期价格行为影响的实证研究

Accounting Research on the Employee Stock Bonus and Option

员工分红配股与认股选择权之会计处理研究

A Study on the Motives of Controlling Shareholder s Embezzlement of Listed Company s Funds after Public Offering;

上市公司配股后大股东资金占用动因分析

Employee s Compensation Incentive in the Future:Combination of Stock Option Plan and Employee Profit Sharing & Stock Bonus;

未来薪酬激励:股票期权与分红配股并行

Practical Puzzledom of the Strike of Rights Issues on Share Prices and the Relev ant Suggestions on Policies;

配股行为对股价冲击的现实困境及对策

Model and Case Study of Distributing Shares pricing in Chinese stock Market;

中国股票市场配股定价模型与案例分析

Analysis on the Insurance of New Stock Insurance and Stock Rations on the Publicly Owned;

增发新股与配股对上市公司的影响分析

The Event Study of Trans-Rights Issues;

转配股上市对我国股市影响的事件研究

On Rights Issue Polices and Earnings Management Behaviors of China s A Share Listed Companies;

我国A股上市公司基于配股权的盈余管理研究

surplus available for dividends

可供股息分配的盈余

undistributed capital gain dividends

未分配资本利得股息

Maximizing Interests of Holding Shareholders and Making Dividend Distribution Policies of Listed Companies;

控股股东利益最大化与上市公司股利分配政策

Dividends are paid in gross terms, therefore Income Tax on profits distributed is paid by Shareholders.

股息以毛额分配,因此,有关股息分配之所得税由股东支付.

Motivations of Paying out Dividends and Dividend Decisions:A Survey of Dividend Policy in Listed Companies;

股利分配动因与股利决策——基于上市公司股利分配决策的实证分析

a stock dividend is a pro rata distribution of additional shares of a corporation's stock to the stockholders.

红股是按照比例分配给持股人的公司股本的追加股份。

Profits of the Joint Stock Company shall be distributed as~ s to the shareholders.

股份公司的利润应作为红利分配给股东。