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The Audit Opinion of Earnings Management in Listed Companies of China
earnings management financial sensitive zones financial sensitive accounts audit opinion
2007/7/4
The paper testes the relationship between audit opinions and financial sensitive zones and accounts on the basis of the data of A-share companies in China. The author finds that when ROE of listed com...
Dividend Payout Tendency in Chinese Listed Companies
Dividend policy Dividend payout tendency logistical model
2007/4/10
This paper puts first time forward the concept of dividend payout tendency, which is the difference between the utility of paying dividend and the utility of not paying dividend. We use logistical mod...