| 1 | An empirical study of the effect of venture capital participation on the accounting information quality of IPO firms显示文摘Using a sample of IPO companies on the Shenzhen Small and Median Enterprise Board and the ChiNext Stock Market between 2005 and 2009, this paper analyzes the effect of venture capital participation on accounting information quality. We find that venture capitalists have a significant effect on earnings management, with reduced discretionary accruals before the expiration of the equity lock-up period and enhanced discretionary accruals after the expiration of the equity lock-up period. Our findings support the moral hazard hypothesis of venture capital, but not the certification/monitoring role of venture capital in IPOs. In addition, we find that venture capital plays a more important role in the earnings management of non-state-owned IPO companies than of state-owned companies. | Zhiying Hu Weixing Cai Jinjin Han Rula Sa | 2012 | China Journal of Accounting Research2012，，3： | 3 |
| 2 | The Nullity of Bicyclic Graphs in Terms of Their Matching Number显示文摘Let G be a graph with n(G) vertices and m(G) be its matching number.The nullity of G,denoted by η(G),is the multiplicity of the eigenvalue zero of adjacency matrix of G.It is well known that if G is a tree,then η(G) = n(G)-2m(G).Guo et al.[Jiming GUO,Weigen YAN,Yeongnan YEH.On the nullity and the matching number of unicyclic graphs.Linear Alg.Appl.,2009,431:1293 1301]proved that if G is a unicyclic graph,then η(G)equals n(G)-2m(G)-1,n(G)-2m(G),or n(G)-2m(G) +2.In this paper,we prove that if G is a bicyclic graph,then η(G) equals n(G)-2m(G),n(G)-2m(G)±1,n(G)-2m(G)±2or n(G)-2m(G) + 4.We also give a characterization of these six types of bicyclic graphs corresponding to each nullity. | Rula SA An CHANG Jianxi LI | 2016 | Journal of Mathematical Research with Applications2016，36，6： | 1 |
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