上市证券

Also known as a "dog and pony show", a road show is when the management of a company issuing securities or doing an IPO travels around the country giving presentations to analysts, fund managers, or potential investors.

也称为"狗和马展"巡回展览是当公司的管理做发行证券或上市前往全国各地演讲的分析师，基金经理，或潜在的投资者。

From the beginning of this year, Ping An of China "hundreds of billions of refinancing," the beginning of almost every true or false or refinancing of listed companies news, the market will lead to a new round of the drop to such an extent that the Securities and Futures Commission to carry out refinancing in the face Norms.

从今年以来，中国平安的"数十亿美元的再融资，"几乎每一个或真或假的消息上市公司再融资，市场将导致对这种下降在一定程度上开始新一轮的证券及期货事务监察委员会进行规范的脸再融资。

Especially of orgnaization of a few big main finance close down, hit investor confidence badly, make security market enters 2 stage new round malign drop, course of study of the state-owend enterprise in bringing about is gone to abroad appear on the market be compared apparent effect.

特别是几大主要金融机构的倒闭，严重打击投资者信心，使得二级证券市场进入新一轮恶性下跌，导致中国企业赴海外上市受到比较明显的影响。

Secondly, we choose the proportion of shares held by institutions as dependent variable, and we use log of the total asset, volatility, beta, Jensen Index, debt-to-asset ratio, dividend yield, turnover ratio, years listed in exchange and HS300 Index dummy as explanatory variables. Then we set up a multiple regression model. Finally, we use the cross-sectional data from the end of 2006 to the end of 2007Q3 to test the relationship between the explanatory variables and the proportion held by institutions.

具体方法如下：首先，在已有研究成果的基础上，对我国机构投资者的审慎性持股偏好提出了两个假设；其次，以机构持股占个股流通盘的比例为因变量，以公司的总资产对数值、波动率、贝塔值、Jensen指标、资产负债率、股息率、年度换手率、上市年限为解释变量，并在引入沪深300虚拟变量后，建立了多元线性回归模型；最后，采用我国证券市场迎来历史性大牛市、机构投资者发展最为迅猛的2006年末-2007年3季末的四个横截面数据，对各解释变量与机构持股比例之间的关系进行了实证检验。

In China, earnings management has become more and more universal in listed companies with development of securities market.

在我国，盈余管理是伴随着证券市场的发展而产生的，现已广泛存在于我国的上市公司中。

With securities market development of our country, earnings management of listed companies becomes more and more common.

随着我国证券市场的发展，我国上市公司进行盈余管理的情况越来越普遍。

Eldorado Gold Corporation is listed on the Toronto, New York, and Sydney Stock Exchanges with a market capitalization of about 6 billion dollars.

埃尔乐多黄金公司在纽约、多伦多和悉尼证券交易所上市，市值约为六十亿美元。

Hence, this article, first of all, sums up the development of China's securities market in the system-background study part with a hope to explicate the present situation of the ownership of China's listed companies.

为此，本文在制度背景中，首先对我国证券市场的发展进行了梳理，以期从制度层面上诠释我国上市公司的所有权现状。

The case of accounting frame-up of listed company on the security market at present and other economic cases ,all are related to the fact that internal accounting control is weak in the unit too.

当前证券市场上出现的上市公司会计造假案与其他经济案件，也无一不与单位内部会计控制薄弱有关。

In recent years, the listed company of our country making the frame-up, make numerous investor suffer enormous economic losses, waver government department and the masses of the public's confidence to the security market, have initiated the serious sincere crisis of certified accountant trade.

中文摘要：近年来，我国上市公司出现了一系列的审计造假案，使众多的投资者遭受了巨大的经济损失，动摇了政府部门及广大社会公众对证券市场的信心，并引发了注册会计师行业严重的诚信危机。

I will endeavour to find you some assistance.

我尽力帮你找人帮忙。

At first I only know bruck is the idol of American younglings, afterwards I returned back to Taiwan ,even in Beijing last year ,I saw her poster everywhere, I was so surprised at her charm.

起初我只晓得布鲁克雷德丝是美国少男少女崇拜的偶像，后来回台湾，甚至去年在北京，居然也四处看见她的海报，才惊讶她的魅力之大。