我国上市公司智力资本信息披露的市场效应研究——基于上市公司IPO招股说明书的经验证据

The Market Effect Study on Intellectual Capital Information of Listed Companies in China——An Experiential Evidence Based on IPO Prospectuses of Listed Companies

对智力资本信息在上市公司招股说明书中的存在性和市场效应等问题进行实证分析,说明智力资本信息已对社会产生一定的影响,为我国上市公司智力资本信息的进一步管理与规范提供分析依据。

This paper proves that there is IC information in IPO prospectuses of listed companies. This paper uses prospectuses as the information source to illustrate the importance of IC information and prove the market reaction of IC information.