seasoned issue

An analysis is made on the impact of seasoned new issue upon such financial indicators as net asset per share, earning as per share, yield rate of net assets, etc.

分析上市公司增发新股对每股净资产、每股收益、净资产收益率等财务指标的影响，指出上市公司增发新股的原因，应完善上市公司新股增发的约束机制。

Considering refinancing conditions and the issue price of new shares, seasoned equity offerings provide a direct incentive to manage earnings.

为了满足再融资条件、提高新股发行价格，上市公司在其进行股权再融资期间有进行盈余管理的动机。

two years after its ipo , torch lost seasoned issue and stocks dividend because its return on net asset did not meet the bottom requirement.

湘火炬上市仅两年，即因净资产收益率未达到配股及格线而丧失了再融资能力。