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IPO公司盈余管理动因的理论解释 被引量:2

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摘要 文章运用贝叶斯理论,分析IPO公司盈余管理的动因。研究发现盈余管理可以影响市场对于IPO企业类型的后验信念,对于好企业,盈余管理是一个信号策略,而对于差企业,它是一个机会主义行为。
作者 黄梅
出处 《会计之友》 北大核心 2012年第21期72-75,共4页 Friends of Accounting
关键词 IPO 盈余管理 信号
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参考文献5

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