管理上市

两位首席执行官都应受到严厉谴责鲍尔默是因为犹豫不决；杨致远则是在管理上市公司时未能将股东利益放在首位。

Both CEOs deserve immense blame Ballmer for vacillating ; Yang for running a public company without the foremost regard for shareholders .

但是作为受托管理上市公司的管理者基于私人利益也可能会操纵现金流量信息。

But the executives of listed companies as the agent possibly manipulate the cash flow information based on their own private interest .

本文搜集了IRM百强企业2004至2006年的IRM得分、财务数据和审计报告等资料，用实证研究的方法，设计出两个模型，以考察投资者关系管理对上市公司盈余质量的影响。

Then we collected their IRM scores , financial data and audit reports from 2004 to 2006 , and designed two models to study the relationship between IRM and the listed companies ' earnings quality .

因而，投资者关系管理是上市公司战略管理的重要组成部分。

Therefore , IRM is a significant part of corporate strategy management .

盈余管理与上市公司所得税税负关系的实证研究

An Empirical Study on Earnings Management and the Listed Corporate Income Tax Burden

引起目前我国证券信息披露失真问题的重要原因之一就是盈余管理被上市公司滥用。

The misuse of earning management is the main problem of information disclosure in stock market .

这种管理包括上市公司的自我管理和国家法规、政策的宏观管理。

Such management is including the management by the listed company itself and by the government .

而信息网络的普及恰又为投资者关系管理在上市公司中的应用和推广提供了强大的技术支持。

Meanwhile , the popularity of information networks provides strong technical support for the application and spread of IRM .

一位负责公司金融业务的主管表示：对于资产管理集团上市所带来的长期好处，仍然存在争论。

The debate is still out on the long-term benefits of listing asset management groups , admits one corporate financier .

在给投资者带来高回报的同时蕴藏着极大的风险。创业板市场的高风险主要来自于自身管理、上市公司和投资者等几个方面。

The high risks of the growth enterprise market mainly come from management , publicly-holding companies , investors and so on .

现金流风险管理对上市公司的财务状况具有直接作用和重要意义，进而影响了整个资本市场的稳定健康发展。

Cash flow risk management has direct affect and important meaning to listed companies financial conditions , thereby influences the healthy development of the whole capital market .

实证检验结论说明，从整体上讲，审计师具备识别存在管理舞弊上市公司之间的会计稳健性差异的能力。

The conclusions drawn from positive research sheds light on the fact that auditors recognized the discrepancies in conservatism among listed companies harboring management fraud on the whole .

盈余管理是上市公司常用的粉饰财务报表的手段之一，它是机会主义的一种应用，且带来的危害和影响是巨大的。

Earnings management is one of the common ways to vanish financial statements of listed companies , it is an application of the opportunism , and its harm and influence is huge .

本文尝试以德国证券交易所积极管理型上市基金指定保荐人制度为例，从积极管理型上市基金目前的发展现状为出发点，对混合交易模式进行分析。

This paper takes as an example the designated sponsor system of active XAF of Deutsche Borse AG to make a deep analysis of hybrid trading system based on the status quo of this kind .

接下来，我们转向对该诊断系统的应用研究，文中提出了几个可能的应用领域，例如投资者关系管理、上市公司的信息披露等。

After that , we turn our research to the application of this diagnose system . In this thesis we enumerate some imaginable domains : Investor relationship management ( IRM ), information exposal for listed companies etc.

发现运用衍生品进行风险管理的上市公司其市场价值显著高于未运用衍生品的上市公司的市场价值，且汇率衍生品的运用比商品衍生品的运用对企业价值的提高作用大。

We find that the market value of listed companies which use derivatives for risk management are significantly higher than the non-users , and the use of currency derivatives make a bigger role than commodity derivatives .

最后对家族企业如何实现可持续发展，从家族企业内部改进包括培养接班人和专业化管理、上市和公众化以及国家政策的支持包括优化融资渠道在内这两个方面提出了相关的建议。

At last , this article gives suggestions from two aspects , family enterprise internal development including training successor and specialization management , coming into the market and going public , country policy supporting including optimize financing channels .

本文从关联交易的角度，对公司管理者收购上市公司控制权（MBO）与民营企业收购上市公司控制权（PBO）以后的隧道效应进行了实证分析和比较分析。

This paper is an empirical and comparative study of tunneling effect of management buyout and private enterprises buyout , based on related transactions .

在成熟的市场环境下，MBO是减少公司代理成本、激励管理层和上市公司与企业集团实施业务重组的重要手段。

Under the developed market conditions , MBO is an important means to cut back corporate agency cost , motivate management , and prompt listed companies and conglomerates to restructure themselves .

香港财经事务及库务局（FinancialServicesandtheTreasuryBureau）在咨询文件中表示：市场及公众人士一直关注，由联交所管理的《上市规则》，监管力度不足。

The lack of regulatory teeth in the listing rules administered by the Stock Exchange of Hong Kong has been an issue of concern to the market as well as the general public , the Financial Services and Treasury Bureau said in its consultative document .

盈余管理程度与上市公司是否设立独立审计委员会没有相关性。

There is no correlation between independent audit committees and earnings management .

经理管理防御对上市公司现金股利政策影响的实证研究

The Empirical Study of Managerial Entrenchment 's Impact on Cash Dividend Policy

战略管理在新疆上市公司中的应用与研究

The Application and Research on the Strategic Management of Listed Companies in Xinjiang

避免亏损的盈余管理程度：上市公司与非上市公司的比较

The Extent of Earnings Management to Avoid Loss : Comparisons between Listed and Non-Listed Firms

盈余管理已成为上市公司自身发展和证券市场规范的严重障碍。

Earnings management becomes a grievous obstacle of the development of listed companies and securities market .

你开始思考，接下来你能做些什么：你希望管理一家上市公司吗？

You start to think what you might do next : do you want to run a public company ?

A股价格下跌表明国内企业管理层双重上市的主要目的不是为了增加股东价值，而存在其他的非经济利益的考虑。

The dual-listing performance implies that the purpose of management is not to increase the wealth of shareholders , but other non-economic considerations .

在这个意义上，本文的研究对于企业的管理和投资上市公司的股东具有特别的价值。

In this sense , the study of this paper has a special value for enterprise management and investment shareholders of listed companies .

本论文着重探讨了发生高层变动的上市公司在变动前后是否具有盈余管理行为以及上市公司进行盈余管理的方向。

In this paper we discuss whether the listed companies improve the financial index through earnings management , and not through their main operation .

政府投资管理对国有上市公司投资决策的影响&以电解铝行业为例

A Study on Effects of Government investment Administration on Investment Decision-Making of State-owned Enterprises among Listed Companies : Based on the Aluminum Smelting Industry