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IPO对企业盈余管理行为影响的实证研究

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摘要 随着证券业的不断发展,企业盈余管理逐渐成为人们关注的焦点。不良的企业盈余管理行为不仅会给投资者造成巨大的损失,而且不利于我国资本市场健康有序的发展。IPO作为企业盈余管理动机的一部分,对企业盈余管理政策的制定具有重要的影响。本文通过对IPO过程中企业进行盈余管理的具体动机进行分析,并在实证研究的基础上提出相关对策,以达到防范的目的。
作者 彭珊珊
机构地区 浙江财经大学
出处 《时代金融》 2014年第4X期116-117,共2页 Times Finance
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