查询词典 listed

Compared with the Western Dividend theory and practice, there are some common characteristics in Dividend Policy of the listed companies in China: a smaller number of companies that pay Cash Dividend; a low level of cash distribution; widespread of non-distribution of listed companies; a narrow mind of listed companies on Dividend Distribution, which lacks of continuity and stability in dividend policy.

与西方股利理论和实践相比，中国上市公司股利政策的实践存在一些普遍的特点：分配现金股利公司数量少，派现水平低；上市公司不分配现象普遍；上市公司股利分配的短期行为严重，股利政策缺乏连续性和稳定性。

Embarrassing case of a bear market based on the Shenzhen Stock Exchange in May this year, the promulgation of the "cash-listed companies to choose the right business guidelines", refers to the cash option when listed companies to be implemented Asset reorganization, merger, separation and other major issues, related to shareholders in advance in accordance with the agreed price within a specified time period they will be held by the listed companies to sell shares to a third party.

一个熊市的尴尬情况下，于5月在深圳证券交易所上市，今年的"现金颁布上市公司选择正确的业务准则"，指的是现金选择上市公司时，要实施议定的价格与资产重组，合并，分立等重大问题上，有关股东按照事先在规定时间内，他们将持有上市公司股份出售给第三方聚会。

Shenzhen on the 26th was also released "on the SME board of listed companies do a good job in the third quarter of 2008 to disclose the report," which October 6, 2008 to October 31 date for new companies listed in the prospectus, the listing notice the book did not disclose the third quarter 2008 financial and accounting information, as well as before the September 30 board-listed small and medium-sized companies should in October 31, 2008 disclosure of the Quarterly Bulletin.

深圳26日还发布了"关于中小企业板上市公司做的2008年第三季度好披露报告"，2008年10月6日至10月31日上市的新公司在招股说明书，上市公告书中未披露2008年第三季度财务会计资料，以及董事会30日之前上市的中小九月规模应在2008年10月31日，季报披露的公司。

From April 17 to August 29, a total of 29 companies listed on the orientation of additional shares, taking a first-priority ex-dividend factors, listed below on the first day of issuance of the stock price of 12 , Accounted 41.38 percent, while the remaining 17 are still listed when a certain room for profit.

2008年从4月17日至8月29日，一对方向的额外股票上市的29家公司共采取了第一优先除息因素，上市的股票价格低于发行的第一天12，占百分之41.38，其余17人仍然上市时，一定利润空间。

Free or virtually free use of the controlling shareholder of the housing and land, reduce expenditure, inflated profits Some state-owned enterprises from the branch or branches of the restructuring of listed companies, the use of the controlling shareholder of the housing and land, is almost free of charge, and housing maintenance, depreciation and related taxes and fees are paid by the controlling shareholder of all expenditure and reduce the listed companies The cost of a listed company inflated profits.

四、免费或近乎免费使用控股股东的房屋和土地，减少支出、虚增利润一些由国有企业的分厂或分公司改制上市的公司，使用控股股东的房屋和土地，几乎是免费使用，而房屋的维护、折旧和交纳有关税费则全部由控股股东开支，降低了上市公司的成本，虚增了上市公司的利润。

In the second place, this paper uses the financial data reported by China's private listed companies and statistical analysis skills to test the theories and hypotheses. The research collects all required data from 2000 to 2002, examines the profit ability, the gain ability, the repay ability, and the cost control ability for all sampling listed companies by using Paired-Samples T test in the quantitative analysis section. The results show that these listed companies'profit decreases, income increases, repay ability enhances after the companies go public. Finally the paper takes the non-operating expenses as the illustrating index for the cost control capability of the companies to demonstrate that there is an obvious increase of non-operating expenses after getting great amount of money in IPO, in this sense it can be stated that there is the intendancy of low capital utility rate in private companies.

研究选用了描述性统计分析方法对样本企业IPO前后时段的财务指标进行了对比考查，并运用配对样本t检验方法进行了显著性检验，研究结果表明民营企业在IPO前后的盈利水平总体上是显著下降的；同时研究也显示虽然获利水平出现了小幅上升，但这是由于企业通过IPO融资增加了投资规模导致的；企业的偿债能力在IPO之后有明显的好转；研究最后以营业外支出作为企业成本控制能力的解释指标，发现企业在IPO上市融得大量资金后对主营业务以外的支出有明显的增多，可以判断民营企业存在资本利用效率低下的现象。

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。

But, because of various reasons, some irregularity exposed by our listed company, have injured the our country stock market and the sound development of the listed companies, and also made large investors suffer great losses that shouldnt have and undertake the otiose risks, but this phenomenon turns to be worse in the last few years, which is reflected on profits manipulate in the listed company.

但是，由于种种原因，我国上市公司信息披露中还存在不少不规范的现象，损害了我国证券市场和上市公司的健康发展，也使广大投资者蒙受了许多不应有的损失和承担不必要的风险，而这1现象在近几年来日趋严重，这主要表现在上市公司进行利润操纵上。

To ontrol the listed company\'s information through agent-internal controller is one of the measures that ultimate controller control the listed companies. Specifically, accouting information is one of the important information in listed company, so the preannouncement characeristics are branded in the ultimate controller\' to some extent.

终极控制人对上市公司控制的方式之一，就是经过他们的代理人——内部控制人实现对信息的控制，而会计信息又是信息的重要一环，因此，从某种角度来说，业绩预告的特征打上了终极控制人的烙印。

And then the paper analyses the influence of the preference of share financing about the Chinese listed companies. The paper sets up the mode of the debt financing-internal cash flow sensitivity by analyzing Has financing constraints theories. And it selects the listed non-financial companies of Shanghai and Shenzhen stock markets to do the demonstration. Two conclusions can be reached from the empirical study:(1) There is a remarkable negative relativity existing between china's listed companies' debt financing and internal cash flow. As the increase of the internal cash flow, the company's debt will decrease. The sensitivity between the two inclines to strengthen with the lapse of time.

通过对融资约束的理论分析，本文建立了债务融资与内部现金流量敏感性分析模型，并以沪市和深市的非金融类上市公司作为样本进行线性回归分析，得出以下结论：(1)中国上市公司债务融资与内部现金流量之间存在着显著的负相关性，即随着内部现金流量的增加，企业的债务融资额将会减少，且随着时间的推移，二者的敏感性有增强的趋势。

He and Nina moved to California and lived at 2005 Ivar Street, Apt.

他和Nina搬到加州，并在2005年伊瓦尔街，公寓生活。

Droperidol （ potently inhibits transfected HERGchannels and this is the probable mechanism for QT prolongation.

氟哌利多有效地抑制了转染的 HERG 钾通道，可能是 QT 间期延长的机制。