IPO盈利预测披露的问题一直以来都获得了众多学者的重视，因为它对于资本市场有着十分重大的意义。对投资者来说，IPO盈利预测代表着公司对于未来经营业绩的一种预期和描述，向广大投资者提供了支撑决策的信息，提升了市场对于公司的信心，降低了上市公司内部管理者与外部利益相关者之间的信息不对称，帮助投资者进行股票估值和投资决策。因此IPO盈利预测可以提高整个市场的信息效率。但是IPO盈利预测也会带来一个负面的问题，那就是管理层为了迎合预测而进行的盈余管理。 随着我国IPO盈利预测披露制度由强制性转变成了自愿性披露，IPO公司可以自愿选择是否披露盈利预测，这就可能导致披露预测的公司为了降低预测误差而有更强...The disclosure of IPO earnings forecast has always been a focus of study because it is significant for the capital market. For investors, IPO earnings forecast represents the expextation and description for the company’s performance in the future, which provides information for the investors for decision-making, enhances the confidence the market has for the company, reduces information asymmetry...学位：管理学硕士院系专业：管理学院_会计学学号：1752012115111

Gere, James M

Goodno, Barry J

CERN Document Server

Mechanics of materials

pustaka.mesin.ft.unand.ac.id

Overview of Program\ud
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StressAlyzer is a set of computer modules running on Windows-based PCs, which help students develop expertise in analyzing very fundamental problems in Mechanics of Materials.  \ud
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Each module is devoted to a single topic, such axial loading, shear force and bending moment diagrams, etc.  Each module typically begins with very simple problems; subsequent problems become progressively more complex.  The total number of problems ranges from 20 to 40, depending on the module.  For most problems, randomly generated versions are offered.  This allows a user to try the same type of problem multiple times.\ud
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There are brief reviews of the relevant theory, either at the beginning of a module or interspersed between problems.  However, it is best to use StressAlyzer in conjunction with the other activities of a typical Mechanics of Materials course, including lectures, a textbook and so forth.  StressAlyzer can be used, for example, as required homework assignments, as extra credit assignments, or as review before examinations.\ud
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Each module typically requires 2 to 5 hours to complete.  By keeping a log file, the program tracks the user's successful completion of problems.  The user can quit after completing any number of problems, and then call up the log file and resume work at a later time.  The log file can be submitted for grading either electronically as an email attachment, or by handing in a diskette.Accompanying material with book # E10091

Gere, James

Goodno, Barry

Institutional Repository of the Anjuman-I-Islam's Kalsekar Technical Campus

徐慧

Xiamen University Institutional Repository