经济与管理研究Pub Date : 2020-09-01DOI: 10.36012/emr.v2i3.1794
准 万
{"title":"上市公司财务报表粉饰问题研究———以 JR 公司为例","authors":"准 万","doi":"10.36012/emr.v2i3.1794","DOIUrl":"https://doi.org/10.36012/emr.v2i3.1794","url":null,"abstract":"随着资本市场的不断发展,财务报表粉饰问题一直饱受诟病,尤其在上司公司。根据《公司法》的相关规定,对于连续两年经营业绩都是亏损的上市公司,将会被冠以 ST称号,而对于连续三年都出现亏损的上市公司,将会暂停上市。因此,一些上市公司为了保持其上市公司的资格,就会对财务报表加以粉饰。论文以 JR 公司为例,研究该公司是通过哪些手段来粉饰财务报表的。","PeriodicalId":61523,"journal":{"name":"经济与管理研究","volume":"4 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74480035","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}