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本文选取2009年10月30日到2010年底在深交所创业板上市的IPO公司内控信息披露完善与否及其对应的IPO抑价,通过相关分析和回归分析的方法,实证分析IPO抑价对IPO内控信息披露的反应。结论是创业板市场IPO公司抑价率对内控信息披露完善与否有显著的反应,因此建议上市公司和监管层从IPO开始规范内部控制信息披露,进一步完善我国创业板市场。
This article selects the October 30, 2009 to the end of 2010 listed on the Shenzhen Stock Exchange IPO company internal control information disclosure improvement or not and its corresponding IPO underpricing, by correlation analysis and regression analysis methods, empirical analysis IPO underpricing on the IPO Response of internal control information disclosure. The conclusion is that the underpricing rate of IPO companies in GEM is notable for the improvement of internal control information disclosure. Therefore, it is suggested that listed companies and regulators regulate the disclosure of internal control information from IPO and further improve the GEM of China.