研究思路·2026-06-25·7 分钟
Earnings Management in Pre-IPO Companies (中文版)
探讨该研究主题的相关会计指标和应用。 Do companies tend to manipulate earnings before going public? Research ideas on accrual and real earnings management.
Many companies engage in 'window dressing' ahead of an IPO to ensure their stock is highly valued.
Use the Modified Jones Model to detect discretionary accruals as a proxy for earnings management.
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