Empirical analysis on the relation between the earnings management in IPOs and the third-party mitigation:tne data from listed companies

摘要：

In this thesis, we examine 312 IPOs from 2006 to 2010 and document a significant negative and robust correlation between IPOs earnings management and third-party mitigation. The result is that earnings management does exist in IPOs and there is no significant relation between the IPOs earnings management and third-party mitigation.

关键词： Earnings management third-party mitigation Empirical analysis

作者: Cui Wenjuan Huang Hongquan

作者单位: Dongling school of economics and management of USTB, Beijing , China

会议类型: 国际会议

会议名称: 2011 International Conference on Economic and Information Management(2011年经济与信息管理国际会议 ICEIM 2011)

会议地点: 北京

会议语种:英文

页码: 152-155

在线出版日期: 2011-09-03（万方平台首次上网日期，不代表论文的发表时间）