Analyzing on the Characteristics of Several Typical Financial Behavior of Loss Listed Companies in China  

作　　者：Du Yong Chen Jianying 

机构地区：[1]Southwest University, Chongqing, China

出　　处：《Chinese Business Review》2013年第3期204-216,共13页中国经济评论（英文版）

基　　金：The authors are grateful for financial support from the fund of the China National Social Science Fund Project （09CJY085）, China Postdoctoral Science Foundation （20100470109）, and the authors would like to thank to the funding by the Ministry of education of Humanities and social sciences research Youth Project （11YJC630243, 12YJC630010, and ＂Investors＇ expectancy, loss reversibility and the value of negative equity firms＂） Central University basic research funds （SWU1309116, SWU1309202）.

摘　　要：In combination with socio-economic development of China＇s current status, this article analyzes the characteristics of several typical financial behavior of loss listed companies in China. Among them, the debt financing behavior have a high level, a single means, a short-term structured and other characteristics, the corporate governance behavior have a goal of collaborative, several forms, and a complex environment, the earnings management behavior have diverse motives, many types of means, bigger range and other features, the asset restructuring behavior have a passive subject, methods of differentiation, performance-oriented features such as myopia.

关 键 词：LOSS financial behavior debt financing asset restructuring corporate governance earnings management 

分 类 号：F279.246[经济管理—企业管理] F275[经济管理—国民经济]