We investigated initial public offerings(IPO)of list companies during the period1998-2000to determine if they manage earnings during a planned issue of initial public offerings.
通过对1998-2000年中国上市公司首次公开发行股票中的盈余管理进行了实证研究,发现在发行前一年、发行当年和发行后一年中国上市公司确实从事了盈余管理,刻画盈余管理程度的操控性应计利润显著大于0,而在发行后其它年度没有发现盈余管理的证据。
This paper studies abnormal return rate of initial public offerings between December 1999 to June 2001 in Chinese securities markets Abnormal return rate of initial public offerings is influenced by enterprise scale, quantity of initial public offerings, rate of circulating stocks, P/NI of initial public offerings and issuing price, but they are only provided weak explainable capacitie
本文研究了 1999年 12月 - 2 0 0 1年 6月在中国证券市场首次公开发行股票的新股超额收益率 ,发现我国首次公开发行股票中存在较高的超额收益率。
The Pricing Model Analysis of the Initial Public Offering;
首次公开发行股票(IPO)定价模型的评析
Study on Pricing Mechanism Efficiency of Initial Public Offering;
首次公开发行股票定价方式的效率研究
An Empirical Study on the Long-run Performance of Initial Public Offerings in China;
我国首次公开发行股票长期表现的实证研究
Study of Short-run Price Behavior for the Initial Public Offerings (A-Share) in China s Securities Market;
中国证券市场首次公开发行股票（A股）的短期价格行为研究
The Research of Listing Company s Earnings Forecasts Characters in China;
我国首次公开发行股票公司盈利预测报告的若干问题研究
Study on Earnings Management of Initial Public Offerings in Chinese List Companies;
我国上市公司首次公开发行股票中的盈余管理实证研究
The Empirical Research on Hot Issue Market of China s IPO;
我国首次公开发行股票热销市场现象的实证研究
Study on Fictitious Financial Information of Ke-Da-Chuang-Xin IPO;
科大创新首次公开发行股票财务信息虚假问题研究
An Empirical Research on IPO Audit Fees in China--Evidence from China Stock Markets
首次公开发行股票的审计收费研究——来自我国证券市场的证据
Initial public offering
首次公开发行的股票
Offering A company's first offering of stock to the public.
首次上市一家公司首次在股票市场的公开股票发行。
This refers to a public offering subsequent to an initial public offering.
指在首次发行之后的再次公开发行股票。
The only hope for Internet companies is to issue an IPO and enter the stock market.
网络公司惟一的希望就是进行首次股票公开发行,进入股票市场。
Study on the Formation Merchanism of Chinese IPOs' Stock Price;
我国股票首次公开发行定价发售机制研究
Study on Initial Public Offerings Underpricing of Chinese Stock Market;
中国股票市场首次公开发行抑价现象实证分析
Review on IPO Market Timing Theory;
首次公开股票发行市场时机选择理论述评
Uoderpricing of IPO in China:An Empirical Analysis;
对我国股票首次公开发行抑价的实证分析
Initial public offering is the most important way to raise capital for joint-stock companies.
股票首次公开发行是股份公司募集资金的重要方式。