论文部分内容阅读
2011年11月15日,华尔街日报一条意为“抛空者对嘉汉林业的造假指控不实”的消息为近期笼罩在境外上市的中国企业头顶的阴霾带去了一道彩虹。嘉汉林业是一家在加拿大上市,具有50亿加元市值的大型中国林业企业。今年,因受到国际抛空者的指控而导致股价大跌并且停盘。由于其盘子大,使得中国在海外上市企业也因此都背上了造假的冤名。在嘉汉林业耗资3500万美元聘用普华永道审计所对其资产做了完整的调查后,普华永道认为企业并未造
On November 15, 2011, a Wall Street Journal article stating that “the short of allegations of false accusations made by the losers on Sino-Forest” brought a rainbow to the gloom over the top Chinese companies that shrouded in overseas listings recently. Sino-Forest is a large Chinese forestry company listed in Canada with a market capitalization of 5 billion Canadian dollars. This year, shares plunged and closed due to allegations by international losers. Due to its large size, China’s listed companies in overseas markets therefore all bear the name of fraud. PricewaterhouseCoopers believes businesses have not made a complete survey of their assets at a cost of $ 35 million employed by Jiahan Forestry