| 我国上市公司智力资本信息披露的市场效应研究——基于上市公司IPO招股说明书的经验证据 |
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| 引用本文： | 张丹,王宏,戴昌钧.我国上市公司智力资本信息披露的市场效应研究——基于上市公司IPO招股说明书的经验证据[J].软科学,2008,22(11). |
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| 作者姓名： | 张丹 王宏 戴昌钧 |
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| 作者单位： | 东华大学管理学院,上海,200051 |
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| 摘 要： | 对智力资本信息在上市公司招股说明书中的存在性和市场效应等问题进行实证分析,说明智力资本信息已对社会产生一定的影响,为我国上市公司智力资本信息的进一步管理与规范提供分析依据。
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| 关 键 词： | 智力资本信息 招股说明书 内容分析法 |
The Market Effect Study on Intellectual Capital Information of Listed Companies in China——An Experiential Evidence Based on IPO Prospectuses of Listed Companies |
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| ZHANG Dan,WANG Hong,DAI Chang-jun.The Market Effect Study on Intellectual Capital Information of Listed Companies in China——An Experiential Evidence Based on IPO Prospectuses of Listed Companies[J].Soft Science,2008,22(11). |
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| Authors: | ZHANG Dan WANG Hong DAI Chang-jun |
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| Institution: | ZHANG Dan,WANG Hong,DAI Chang-jun(School of Management,Donghua University,Shanghai 200051) |
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| Abstract: | This paper proves that there is IC information in IPO prospectuses of listed companies.This paper uses prospectuses as the information source to illustrate the importance of IC information and prove the market reaction of IC information. |
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| Keywords: | intellectual capital information IPO prospectuses content analysis |
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