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This paper mainly investigates the characteristic of earnings management pre and post IPO of the VC-backed companies from 2002 to 2014, based on accrual earnings management and real earnings management. The study finds that the VC-backed companies present more accrual and real earnings management than...

An Initial Public Offering (IPO) can provide limited benefits for companies in the short to medium term. This study aims to evaluate the use of the Package IPO (PIPO) and Shares-only IPO (SIPO) strategy that accompanies the IPO process of companies listed on the Indonesia Stock Exchange (IDX). The sample...

IPO is the most commonly used financing method for enterprises in current market and is very attractive to investors. Understanding the underlying reasons for the changes in initial return of IPO is beneficial for investors to make decisions. This paper points out the limitations of existing research...

In recent years, more and more enterprises are eager to obtain the facility of huge financing or asset merger and acquisition through listing. However not all enterprises can directly take the IPO approach, many enterprises especially medium-sized enterprises have been shut out of the securities market....

The Chinese civilization has been bursting with vitality and vigor in the process of dialogue with other cultures, especially with the Western classic Bible. The “best” translation of the supreme master of Christianity is one of the core issues in the process of translating the Bible into Chinese. In...

Intonation, the accurate high-low tonal speech of presentation, serves a very fundamental role in a language speech community. This intonation shows pitch movement as well as intonation contour of a speech. Speech intonation within a language society is varied from one generation to the next. Such differences...

This research aims to analyze how COVID-19 affects Initial Public Offering (IPO) performance by comparing the data consisting of 37 cases during COVID-19 and 25 cases post-COVID-19 using the independent sample t-test. The results show that the share offering rate and trading volume experienced a significant...

This study aims to analyze the effect of corporate governance on company value by considering company risk management as moderation. In 2022, the technology sector on the Indonesia Stock Exchange experienced a significant decline of 42.61%, indicating serious challenges with the poor performance of startup...

The Covid-19 pandemic that occurred globally of course had an impact on various sectors, especially in the economic sector and of course also had a significant impact on tourism, the trade sector, industry including Micro, Small and Medium Enterprises (MSMEs) in Indonesia. Creative products have great...

Since 2010, US stocks have began to short Chinese concept stocks, many Chinese concept stocks have chosen to privatize and return to A shares. In July 2016, Qihoo of Beijing science and Technology Co Ltd completed the privatization transactions, and then it chose IPO directly rather than backdoor listing,...

The company’s performance has always been the most important fundamental information as the basis for rational decision making by stakeholders. This study aims to examine the short and medium-term impacts of corporate action. The data selected as a sample are 10 companies listed in IDX from 2010 to 2016...

A book is dedicated to the discussion about the ways to find solutions for the questions and closely related questions of IPO’s strategy as the pattern of hierarchy with a variety of alternatives upon criteria. Fundamentally, this book consists of a systematic introducing to the theory of relative value...

This paper adopts Roychowdhury’s models of predicting the cash flow from operation(CFO), takes IPO Company in 2002-2011 year as the study sample, and carries out empirical study on the manipulation of CFO in IPO Company 1 year before issue year, issue year and 1 year after issue year. This paper finds...

The stock market is of financing function. So the IPO is an important financing channels and the rational use of this function determines the healthy development of China's capital market directly. The rationality of IPO primarily reflects on the IPO pricing .By reviewing previous IPO pricing theory...

Underpricing is a phenomenon that often occurs when companies conduct IPOs. One of the factors that influence the occurrence of underpricing is investor sentiment. The current condition where there is a Covid-19 pandemic causes a sentiment of fear in investors. This level of fear can be reduced by reducing...

Humans experience three phases in life, namely birth, marriage, and death. Nativity symbolizes the beginning of life, the moment when a new human being begins to breathe the air of the world. It is an event that brings great joy to the family and community, a symbol of hope and the future. Marriage as...

The black swan event has the characteristics of rarity and serious consequences. At present, the analysis of black swan events is generally preconceived (that is, the event is assumed to be a black swan event, and then the influence of the event is discussed), or whether it is a black swan event is directly...

TuSimple is the first global automatic driving stock listed in the United States. At present, it is in the growth stage. It is a truck technology company founded by core members such as Chen Mo, Hou Xiaodi, and Wang Naiyan. Its core products are an L4 automatic semi-trailer truck, TuSimple path system,...

This paper investigates Chinese public policy effects on financial innovation development by evaluating its dual regulatory and promotional functions. The research investigates policy implementations that were established to limit financial risks and protect market fairness. This analysis includes two...

Based on the panel data of SME firms in the manufacturing industry, this paper explores whether the involvement of venture capital can have significant impact on the manufacturing firms' performance in the productivity efficiency. The lagged value of the shareholding of VC firms is proven to be negatively...

Science and Technology Innovation Board registration system brings opportunities for many scientific innovation enterprises which are not profitable at this stage but have good growth. However, in order to achieve the purpose of using policy dividends after listing, some IPO companies have carried out...

The optimal management of hemodynamic disorders among critically ill patients requires an accurate assessment of hemodynamic status. Global End Diastolic Index (GEDI) is taken for a more reliable indicator of preload in critically ill patients than central venous pressure and doctors tend to arrange...

Although generative AI (GAI) offers linguistic support and cultural contexts, its responses often reflect mainstream Western viewpoints, which may reinforce implicit cultural and ideological biases. Rather than taking these biases as mere limitations, this study view them as pedagogical tools for cultivating...

Background: Interleukin-6 (IL-6) was considered to be with the severity and mortality in COVID-19 patients, which implies a potential therapeutic target for treatment. We aimed to evaluate the safety and initial efficacy of Tocilizumab treatment for COVID-19 patients. Methods: In the retrospective study,...

This study investigates the relationship between pre-IPO firms’ earnings quality that is proxied by accrual quality (AQ) prior to the IPO, and their underpricing degree in their early days of trading. Our main argument is that pre-IPO AQ is one source of information risk that affect the degree of information...

The result of IPO value audit is not only a key factor affecting whether the enterprise can be listed, but also an important reflection of the enterprise’s own operating conditions. Referring to Zhang Guangli’s (2019)[5] article in Economic Research, this paper focuses on the IPO value audit opinion...

Purpose: Delirium is a frequent occurrence amongst Intensive Care Unit (ICU) patients, but studies on its causes are sparse and its risk factors vary from disease to disease. Here, in this study, an attempt was made to investigate the factors associated with the prognosis of delirium in the ICU. Methods:...

This development research aims to develop Chinese digital teaching material for 10th-grade topic 个人 信息 [gèrén xìnxī] (self-introduction) based on flipbook. The research method in this development is the Research and Development (R & D) method using the DDD-E model. Following the development model...

The Programmed Cell Death 1 (PD-1)/Programmed Death Ligand 1 (PD-L1) Immune Checkpoint Inhibitors (ICIs), have become a hot spot in the field of cancer research and treatment, and bring new hope to patients with advanced tumors. But, in addition to enhancing the anti-tumor effect of T cells, PD-1/PD-L1...

The pilot registration system and listing system implemented by the Sci-Tech Innovation Board (STIB) will help high-tech companies improve the quality of investment. It is significant to study the quality of disclosure of IPOs on the STIB. This paper analyzes whether the increase in risk disclosure under...

Sepsis is a life-threatening organ dysfunction caused by a deregulated host response to infection, and is the most common cause of death in the intensive care unit. Although the pathogenesis of sepsis has made substantial progress, the current clinical treatment of sepsis is basically symptomatic treatment,...