listed below

listed below的基本解释

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下列, 下列的

与listed below相关的网络例句 [注：此内容来源于网络，仅供参考]

Third, this paper theoretically demonstrates and analyzes the four assumptions of the preference theory of guarantee behavior of Chinese listed companies:(1) On the condition of guarantee behavior preference of Chinese listed companies shaped, Chinese listed companies take on the risks, duties and functions on evaluating and supervising the debtors which Chinese banks transfer to listed companies;(2) On the condition of guarantee behavior preference of Chinese listed companies shaped, the irrational financial and investmental psychology of the debtors bourgeons, and then, results in the appearance of irrational behaviors;(3) On the condition of guarantee behavior preference of Chinese listed companies shaped, the security screening system of bank is deformed, the "relation-security system" forms, and results finally that the self-develop system of the debtors becomes flabby;(4) On the condition of guarantee behavior preference of Chinese listed companies shaped, the "guarantee chains" and the "guarantee nets" give birth, and the "tool" function of guarantee,"guarantee chains" and "guarantee nets" forms.

第三，对中国上市公司担保行为偏好理论的&四大假说&进行了理论分析和验证：一是在中国上市公司担保行为偏好形成的情况下，上市公司承担了由银行通过保证担保转移过来的、对借款人进行评判和监督的风险、责任和职能；二是在中国上市公司担保行为偏好形成的情况下，借款人非理性投融资心理倾向萌发，并进而导致其非理性投融资行为产生；三是在中国上市公司担保行为偏好形成的情况下，银行担保筛选机制扭曲、&关系—担保机制&形成，并最终导致借款人&自强&功能弱化；四是在中国上市公司担保行为偏好形成的情况下，担保链、担保网得以催生以及保证担保、相互担保和担保网的工具性功能得以形成。

The main conclusions are: [1] Rapid development of corporations engenders urgent demand of financing, conflict between capital market imperfection and demand of financing leads corporations to control listed corporations by purchasing "shell" and enhance it"s financing capability; [2] Two kinds of pricing institution of stock provides stirpses for controlling listed corporations by low cost, monitoring institution imperfections provides corporations for operating listed corporations. Adjust of national assets provides more "shells; [3] More private corporations purchase listed corporations, some of them form stirpses; [4] Stirpses have positive influence about adjusting industry and enhancing capital market financing function; [5] Stirpses magnify financial risk by controlling listed corporations, and transform listed corporations from shareholders benefit to block shareholder benefit, having tendency of infracting shareholders benefit.

本文主要的结论：[1]中国企业的迅速发展对融资有迫切的要求，中国国内资本市场发展不完善与这种强烈的融资需求的冲突导致了企业寻求通过买&壳&的方式控制上市公司，以此来提高自身的融资能力；[2]中国上市公司股票的两种定价机制为&系&低成本控制上市公司提供了可能，监管机制的不完善为&系&提供了操纵上市公司的空间，国有资产在调整过程中从部分竞争行业退出，为资本市场提供了一定数量的&壳&资源；[3]民营企业纷纷买&壳&上市，在这个过程中，部分实力突出的企业形成了&系&；[4]&系&现象对进行行业整合、提高资本市场融资能力等方面起到了积极的作用；[5]&系&通过对上市公司进行的操纵放大了金融风险，将上市公司的股东利益最大化变为大股东利益最大化，存在着侵害小股东利益的潜在倾向。

This paper studied the earnings managements of the listed companies by dividing the accrual into above-the-line accruals and below-the-line accruals. And for above-the-line accruals and below-the-line accruals of 2002, I divided above-the-line-accruals into working capital accruals and nonworking capital accruals. Then I used modified Jones model by adding industry variables to study the new characteristics of earnings management in 2002. This paper provides evidence that the listed companies still used below-the-line accruals as the main earnings management instrument. On the other hand the listed companies also used working capital accruals as one of their earnings management instruments. On the basis of the studies above, I build two proxies of the earnings management.

本文首先通过对2002年上市公司盈余管理的分项实证研究来观察各种制度实施后上市公司利用线下项目进行盈余管理是否得到了一定的遏制，实证过程中采用修正的横截面JONES模型加入行业变量并经过适当变形对上市公司年报线上项目和线下项目，并进一步将线上项目分解出营运资金相关项目和非相关项目两项进行盈余管理的实证研究，发现企业对线下项目的操纵仍然在企业盈余管理中占据主要地位，但从某种程度上看，线下利润的操纵得到了一定的抑制，另外企业对营运资金应计项目的盈余管理也是显著的。

与listed below相关的网络解释 [注：此内容来源于网络，仅供参考]

低于票面价值 below par 低于票面价值：below par

459 1 bellwether security 领头证券,龙头证券 bellwether security 领头证券,龙头证券 | 460 1 below par 低于票面价值 below par 低于票面价值 | 461 1 below the line 线下项目 below the line 线下项目

listed in descending order：按任用人次递减排列

listed airport;表列机场;; | listed in descending order;按任用人次递减排列;; | listed port;表列港口;;

listed issuer：上市发行人

Listed corporation 上市法团 | listed issuer 上市发行人 | listed open-end fund (LOF) 上市开放式基金