| IPO中的盈余管理行为分析 |
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| 引用本文： | 黄呈祥.IPO中的盈余管理行为分析[J].西安财经学院学报,2010,23(3):63-65. |
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| 作者姓名： | 黄呈祥 |
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| 作者单位： | 西安科技大学管理学院,陕西,西安,710054 |
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| 摘 要： | 上市公司盈余管理行为对股东权益、资源配置和资本市场的健康运行有着一系列的影响.文章利用修正Jones签模型对我国263家IPO的公司各行业的上市公司进行了实证研究,得出IPO时盈余管理的普遍性,并从IPO门槛、保荐人制度和中介机构等方面提出对盈余管理监管的建议.
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| 关 键 词： | 上市公司 盈余管理 盈余监管 |
Analysis of Earnings Management in IPO |
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| HUANG Cheng-xiang.Analysis of Earnings Management in IPO[J].Journal of Xi‘an Institute of Finance & Economics,2010,23(3):63-65. |
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| Authors: | HUANG Cheng-xiang |
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| Institution: | HUANG Cheng-xiang(School of Management,Xi\'an University of Science&Technology,Xi\'an 710054,China) |
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| Abstract: | Share holder's rights,the allocation of resources and the healthy structure of the capital market are affected by the earnings management of the listed company.In the process of IPO,earnings management is universally in the will-be listed companies group.In this article,the author takes use of modified Jones model to prove this theory.At the same time,the author designs some solutions to this trouble from different perspective. |
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| Keywords: | IPO |
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