中美送股會(huì)計(jì)方法對(duì)比研究.pdf

1、浙江大學(xué)碩士學(xué)位論文中美送股會(huì)計(jì)方法對(duì)比研究姓名：孫穎申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：會(huì)計(jì)學(xué)指導(dǎo)教師：凌春華2001.11.25JC氣r_ABSTRACTInreviewofChinesestockmarkethistorymorefrequentandmuchlargerstockdistributionsarefoundtohavehappenedinChinathanthatinwestcountriesAnd，comparedwithG

2、AAPofUSA，ChineseaccountingprinciplesforstockdistributionaremuchsimplerandlessofrestrictionAretherecloselinksbetweenthefrequentandlargestockdistributionsandtheChinesesimpleaccountingprinciplesWiththisquestion，therelevantr

3、ulesaboutstockdistributionanditsaccountingtreatment，bothfromChinaandfromUSA，arecollectedandcomparedinthispaperThenfollowstwostepsofempiricalresearch：First，themarketreactiontostockdistributionsiswatchedbycalculatingthecum

4、ulativeabnormalannouncementperiodretumsItturnsoutthatsmallandlargestockdistributionsarefavoredbystockholders，butnordomiddlesizestockdistributionsSuchphenomenaarepartlyimpactedbythesimpleaccountingrulesofstockdistribution

5、，whichpromotesthefurtherstudyabouttheaccountingprinciplesSecond，adjustmentmethodisusedinempiricalresearchforaccountingprinciples’influencesIfthestockdistributionswereaccountedforasGAAPrules，therewouldn’tbeSOmuchfrequenta

6、ndlargestockdistributionsbyChineselistedcompaniesasbeforeInanotherwords，the“simplicity”ofChineseaccountingprinciplesforstockdistributionisaveryimportantreasonthatleavesafirmmuchmorefreetodistributenewstocksTherefore，Chin