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创业板上市公司IPO过程中的盈余管理研究 被引量:8

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摘要 本文以2009~2010年在创业板上市的153家公司为样本,利用范霍恩模型和修正后的琼斯-CFO模型,分别对创业板IPO公司的资金需求动机和在IPO过程中是否存在盈余管理行为进行了验证。
作者 甘欢 刘益平
出处 《财会月刊(下)》 2012年第5期23-24,共2页 Finance and Accounting Monthly
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