5Friedlan, J.M.. Accounting choices of issuers of initial public offerings [J]. Contemporary Accounting Re- search, 1994( 11 ) : 1-31.
6DuCharme, L.L., Malatesta,P.H., Sefcik, S.E.. Earnings management: IPO valuation and subsequent performance [J]. Journal of Accounting, Auditing and Finance,2001 ( 16 ) : 369-396.
7Chahine S..Long Run Underperformance after IPOs and Optimistic Analysts' Forecasts [ Z ]. Working Paper. SS- RN, 2001.
8Teoh, S.H., Welch, I, Wong, T.J.. Earnings management and the long-run market performance of initial public offerings [J]. Journal of Finance, 1998(53) : 1935-1974.
9Xie, H.. The mispricing of abnormal accruals [J]. The Accounting Review, 2001 (76) : 357--373.
10Dechow, P: Accounting earnings and cash flows as mea- sures of firm performance: the role of accounting accruals [J]. Journal of Accounting & Economics,1994 (18): 3-42.
