An empirical study of the effect of venture capital participation on the accounting information quality of IPO firms

An empirical study of the effect of venture capital participation on the accounting information quality of IPO firms

Using a sample of IPO companies on the Shenzhen Small and Median Enterprise Board and the ChiNext Stock Market between 2005 and 2009, this paper analyzes the effect of venture capital participation on accounting information quality. We find that venture capitalists have a significant effect on earni...

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Bibliographic Details
Main Authors: Zhiying Hu, Weixing Cai, Jinjin Han, Rula Sa
Format: Article
Language:English
Published: Elsevier 2012-09-01
Series:China Journal of Accounting Research
Subjects:
Venture capital
Earnings management
IPO
Lock-up period
Online Access:http://www.sciencedirect.com/science/article/pii/S1755309112000317

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http://www.sciencedirect.com/science/article/pii/S1755309112000317

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