Companies announce buybacks for many reasons among others, to mop up the extra shares issued to executives or because management thinks shares are undervalued and only some have positive implications. 公司回购股票的原因是多种多样的,比如清理授予高管的额外股票,或管理层认为股票估值过低,总之,只有少数原因会产生积极的结果。
The relationship between earnings management and trading shares and shareholding of managers 高管持股和流通股与盈余管理的关系
New systems of the management of money paid for shares, distribution of bonus and organization formed after stock companies had been established. 各股份公司成立后,在股金管理、红利分配和组织机构等方面均形成了新的体制。
The registered capital, types of stock shares, distribution and management of stock shares, the total amount of all types of stock shares and the amount of per share; 公司注册资本、股份种类、股份分配和管理办法、各类股份总额、每股金额;
In mainland China, for instance, warrants are only issued by listed companies predominantly for capital management purposes to issue new shares. 以中国内地市场为例,权证全部是由上市公司发行的,主要是为发行新股进行资本管理。
Sherman Grome drained off the assets of Equity Mortgage Management shares into his own pocket and the pockets of his friends. 谢尔曼·格罗姆使证券交易委员会的资金流进自己以及朋友的腰包。
The overhang of non-tradeable shares has been blamed for the underperforming stock market, so the desire to issue options may be a powerful inducement to management to convert the non-tradeable shares. 表现不佳的股票市场把责任归咎于非流通股的解决,因此发行股票期权的期望是管理层转化非流通股为流通股的强大的动机。
Silent partner an investor who does not have any management responsibilities but provides capital and shares liability for any losses experienced by the entity. 隐名合伙人指并无任何管理责任,但提供资本,同时分担有关企业的损失的投资者。
When acting in concert, individual and institutional stockholders can have tremendous power over corporate management by selling or buying their shares to drive the price of the stock down or up. 持有股票的个人和单位如果能密切合作,可以通过抛售或买进股票来左右股票的价格,从而对公司的管理部门产生极大的影响。
It puts forward a practical solution based on UG machining library, which integrates UG inner machining library and tool inventory management system database, shares the information between NC programming system and tools management system. 提出了UG加工数据库应用的一种实用方案,通过UG内置加工数据库与刀具库存管理系统数据库的集成,实现数控编程系统与刀具库存管理系统的信息共享。
The internal researches focused on the existence of earnings management, the behavior of rationing shares, and the behavior of keeping the honor "Listed Company". 国内的研究则主要集中在对盈余管理的存在、配股行为和保牌行为等问题的研究。
This will make property clear, enable intellectual elements of technology and management to transform into shares, inspires personal capital in High-tech and promotes the development of high-tech in the end. 从而达到使高科技企业产权清晰,并使技术、管理等智力因素入股和参与分配,有效激励高科技企业的人力资本的目的,最终促进高科技企业发展壮大。
A module is set up to analyze surplus management mechanism during further offering of shares and the relation between surplus management and performance result after right issues and long-term profit. 本文建立了一个模型来分析股权再融资过程中盈余管理产生的机理,分析了盈余管理与配股后运营业绩和股票长期收益的关系。
As to a concrete enterprise, the problem of optimization management of the investment structure of shares is a strategic problem. 对一个具体的企业而言,股权投资结构的优化管理问题是一个战略问题。
The author reflected on "the temporary management methods of reducing the state-owned shares and raising the social security funds" and put forward his own suggestions. 结合今年《减持国有股筹集社会保障资金管理暂行办法》的实施及市场反应,笔者对此进行了反思并提出个人的建议。
Firstly, this paper states the law security of the right to land contractual management shares, mainly reflected in the difficulties faced by the company system. 首先,阐述了土地承包经营权入股的法律障碍,主要体现在公司制度上面临的困境。
Secondly, construct the concrete system of land contractual management and shares. 其次,构建土地承包经营权入股的具体制度。
The third part is directed by limited sales and earnings management lifted shares of theoretical analysis, also is the theoretical part. 第三部分为理论分析部分,对定向增发限售股份解禁与盈余管理关系的理论内容进行梳理分析。
In the fourth part, the writer presents his own opinion about the perfection of the legal system for the financial asset management corporations to transfer debts into shares of stock. 第四部分对完善金融资产管理公司债转股运作法律机制做了自己的见解。
Behavior of earnings management exists in SEO which is negative related to the corporate long-run performance. There is more earnings management behavior in issue new shares companies than rights offering companies, which confirms Chinese listed companies prefer issuing new shares. 3. 上市公司股权再融资中存在盈余管理行为,并与公司长期业绩负相关。增发公司的盈余管理程度要强于配股,证实当前我国上市公司更偏好增发融资。
These article main partial structures are as follows: The first part is basic study of the land contract and management right shares. 本文主体部分结构如下:第一部分,土地承包经营权的基础理论研究。
This study clear out the relationship between earnings management and the reform of non-tradable shares, have theoretical significance. In addition to providing some regulatory policy advice, this study have reality significance. This full-text is divided into five chapters. 本研究充实了盈余管理与股权分置改革这一政策性动因的关系的领域的研究成果,并提出了相应的监管政策,具有重要理论意义和现实意义。
The last part analyzes other complementary measures of right to land contractual management of the shares, including strengthening rural education and training of farmers, improve the rural social security system, forcing the compulsory agricultural insurance and rural financial system with the follow-up. 最后,探讨了土地承包经营权入股的其他配套措施,包括加强农村教育和农民培训、完善农村社会保障制度、强制农业保险及农村金融体系的配合跟进。
In such an environment, start to explore the rural land contract and management rights to shares of progressive significance to promote the development of agricultural modernization. 在这样的环境中,入手探讨农村土地承包经营权入股对于推动农业现代化发展具有进步意义。
But also to improve the land contract and management rights to shares of a legal dispute settlement mechanism, stake in circulation for the right to land contractual management is carried out smoothly to provide legal protection. 还要完善土地承包经营权入股法律纠纷解决机制,为土地承包经营权入股流转顺利进行提供法律保障。
First, by analyzing the limitations of the household contract responsibility system under the framework equalizing contract right to land contractual management system and the advantages of the right to land contractual management, demonstrate the need for shares. 首先,通过分析家庭联产承包责任制框架下均田承包的局限性及其土地承包经营权入股的制度优势,来论证土地承包经营权入股的必要性。
As one emerging land circulation way, the land contract and management right shares in limited liability company have the important meaning regarding our country rural development. 土地承包经营权入股有限责任公司作为一种新兴的土地流转方式,对于我国农村发展有着重要意义。
The right to land contractual management shares usufructuary right people get the benefit of a way to have legal significance, is also difficult in the practice of regulating step. 土地承包经营权入股是用益物权人取得收益的一种方式,具有法律意义,同时也是实践中的难于统一规制的一步。
Senior management of shares held has a positive correlation with earnings management. This shows that managers in order to its own interests will be the future of the accounting period to the current revenue recognized in advance. 高级管理人员的持股比例与盈余管理正相关,这说明管理者为了自身的利益,将未来会计期间的收益提前到本期确认。
Through the improvement of the legal system and explore the land contract and management rights shares to one suitable for the development of rural land contract management right of way, and earnestly safeguard the interests of farmers. 通过完善土地承包经营权入股的法律制度,探索一条适合农村土地承包经营权发展的途径,切实维护农民的权益。