发审委律师联系影响了IPO市场份额与法律收费吗?  

Do Lawyer Connections in Issuance Examination Committee Matter to the Market Share and Law Fees of IPO?

作　　者：翁健英[1] 

机构地区：[1]厦门海洋职业技术学院,福建厦门361005

出　　处：《会计与经济研究》2013年第2期50-60,共11页Accounting and Economics Research

基　　金：教育部人文社科基地重大项目(2009JJD790040)

摘　　要：发审委的律师联系可以为IPO公司的顺利过会提供重要的隐性担保。本文手工搜集了中国资本市场2006-2010年拟IPO公司发审委中的律师联系的相关数据,实证分析了发审委的律师联系是否增加了其市场份额与IPO收费。研究结果表明,具有发审委律师联系的律师事务所,IPO市场份额显著更高,IPO中介收费也显著更高。Lawyer connections in Issuance Examination Committee provide potential guarantee for firms＇ IPO appliance. Using hand-collected data of lawyer connections for years from 2006 to 2010, this paper examines whether and how lawyer connections influence law firms＇ market shares and law fees for IPO. The findings show that lawyer connections in Issuance law firms＇ market shares and law fees for IPO Examination Committee significantly increase

关 键 词：发审委 律师联系 市场份额 法律费用 IPO 

分 类 号：F830.91[经济管理—金融学]