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dc.contributor.advisor陈少华
dc.contributor.author许昶
dc.date.accessioned2016-02-14T02:55:33Z
dc.date.available2016-02-14T02:55:33Z
dc.date.issued2012-07-03 17:22:56.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/28777
dc.description.abstract风险投资是一种新型的融资方式,伴随创业板的推出,“两高五新”中小企业的上市门槛降低,为更多具有高成长性的中小企业提供了新的融资平台,也为风险投资机构提供了新的退出渠道。越来越多的风险投资机构参与公司的IPO过程,并在其中发挥着越来越重要的作用。由于资源的稀缺性及对上市筹资最大化的期望,企业往往会在上市前进行盈余管理,这无疑将会损坏广大投资者的利益。研究风险投资机构在其所参股的公司IPO过程所起的作用对提高资本市场效率,完善IPO理论具有重要的意义。 本文采用了2011年末之前在深圳创业板市场上市的所有281只股票,以其上市前两年及上市前一年的数据作为样本,用修正的Jones模型和多元回归模型...
dc.description.abstractVenture Capital is a new mode of financing, along with the launch of the GEM, “two high and five new” SMEs listed threshold reduced, a new financing platform for the high-growth SMEs established, but also for venture capital provide a new exit channel. More and more venture capital firms to participate in the company's IPO process and play an increasingly important role. Due to the scarcity of res...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=32021&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=35447
dc.subject风险投资
dc.subject盈余管理
dc.subject风投功效
dc.subjectVenture Capital
dc.subjectEarnings Management
dc.subjectventure capital effectiveness
dc.title风险投资与IPO公司盈余管理行为的实证研究——来自创业板的经验证据
dc.title.alternativeThe Empirical Research of Venture Capital and Earnings Management in the IPO Process——Based on the Empirical Evidence of GEM
dc.typethesis
dc.date.replied2012-06-07
dc.description.note学位:管理学硕士
dc.description.note院系专业:管理学院会计系_会计学
dc.description.note学号:17520091151010


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