[1]高敬忠,杨朝.IPO制度改革,盈余管理与IPO定价效率[J].贵阳:贵州财经大学学报,2020,38(1):21. [2]黄梅.IPO公司盈余管理水平和方式的动态变化——基于证券发行制度的研究[J].武汉:财会通讯,2012,9. [3]张征,崔毅.A股市场IPO盈余管理实证检验——基于IPO制度改革和板块差异的研究[J].武汉:财会月刊,2014(20). [4]黄顺武,胡贵平.保荐制度,过度包装与IPO定价效率关系研究[J].深圳:证券市场导报,2013(8):23-30. [5]Willenborg M,Wu B,Yang Y S.Issuer operating performance and IPO price formation[J].Journal of Accounting Research,2015,53(5):1109-1149. [6]张岩,吴芳.发行价格管制下的IPO盈余管理[J].北京:财贸经济,2016,37(9):67-80. [7]McMullin J L,Schonberger B.Entropy-balanced accruals[J].Review of Accounting Studies,2020:1-36. [8]Cormier D,Martinez I.The association between management earnings forecasts, earnings management,and stock market valuation:Evidence from French IPOs[J].The International Journal of Accounting,2006,41(3):209-236. [9]张宗益,黄新建.我国上市公司首次公开发行股票中的盈余管理实证研究[J].北京:中国软科学,2003(10):37-39. [10]黄呈祥.IPO中的盈余管理行为分析[J].西安:西安财经学院学报,2010,23(3):63-65. [11]陈胜蓝.财务会计信息与IPO抑价[J].北京:金融研究,2010(5):152-165. [12]Healy P M,Wahlen J M.A review of the earnings management literature and its implications for standard setting[J].Accounting horizons,1999,13(4):365-383. [13]黄亮华,谢德仁.IPO前的业绩压力,现金流约束与开发支出会计政策隐性选择[J].天津:南开管理评论,2014,6:72-82. [14]刘烨,吕长江.公司IPO盈余管理路径研究——以贵人鸟为例[J].天津:南开管理评论,2015,18(6):81-89. [15]张玲,刘启亮.治理环境,控制人性质与债务契约假说[J].北京:金融研究,2009,2:102-115. [16]Ball R,Kothari S P,Robin A.The effect of international institutional factors on properties of accounting earnings[J].Journal of accounting and economics,2000,29(1):1-51. [17]Ball R,Robin A,Wu J S.Incentives versus standards:properties of accounting income in four East Asian countries[J].Journal of accounting and economics,2003,36(1-3):235-270. [18]Leuz C,Nanda D,Wysocki P D.Earnings management and investor protection:an international comparison[J].Journal of financial economics,2003,69(3):505-527. [19]Tian L.Regulatory underpricing:Determinants of Chinese extreme IPO returns[J].Journal of Empirical Finance,2011,18(1):78-90. [20]Ball R,Shivakumar L.Earnings quality at initial public offerings[J].Journal of accounting and economics,2008,45(2-3):324-349. [21]Roychowdhury S.Earnings management through real activities manipulation[J].Journal of accounting and economics,2006,42(3):335-370.
2022, Vol. 326 
