| 我国中小企业板上市公司IPO前后业绩变化及其成因分析 |
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| 引用本文： | 蔡宁,徐晋波. 我国中小企业板上市公司IPO前后业绩变化及其成因分析[J]. 特区经济, 2010, 0(1): 95-97 |
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| 作者姓名： | 蔡宁 徐晋波 |
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| 作者单位： | 浙江大学; |
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| 摘 要： | 本文以2006年在中小企业板IPO的52家公司为样本,选用样本公司IPO前一年(2005年)、IPO当年(2006年)及IPO后两年(2007～2008年)4年财务数据,对公司IPO前后经营业绩变化的情况进行实证研究。结果表明,样本公司在IPO后出现经营业绩下滑的现象,部分公司经营业绩下滑现象相当明显。本文希望从成因分析中得到相关的启示和建议,从而为完善中小企业板的IPO提出相关的建议,同时也希望能为深圳交易所开设的创业板IPO提供借鉴。
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| 关 键 词： | 中小企业板 上市公司 IPO 经营业绩 |
China small and medium enterprise board listed company before and after IPO performance change and its reason analysis |
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| Cai Ning Xu Jin Bo. China small and medium enterprise board listed company before and after IPO performance change and its reason analysis[J]. Special Zone Economy, 2010, 0(1): 95-97 |
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| Authors: | Cai Ning Xu Jin Bo |
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| Affiliation: | Cai Ning Xu Jin Bo |
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| Abstract: | This article use 52 IPO companies in the medium-sized enterprises (SMEs) board in 2006 as a sample and studies financial data of sample companies in the year before IPO (2005),the year of IPO (2006),and the following two years (2007and2008),describes operating performance chang of these IPO companies as an empirical study. The results suggest that there is a declining trend of operating performance of IPO companies ,and for some IPO companies operting performance drop significantly. Based on the results of ... |
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| Keywords: | SME board listed companies IPO operating performance |
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