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Study on Degree Change and Approaches of GEM Earnings Management

In: Liss 2012

Author

Listed:
  • Xiao Xiang

    (Beijing Jiaotong University)

  • Xue Feng

    (Beijing Jiaotong University)

  • Yue Yao

    (Beijing Jiaotong University)

Abstract

The study on GEM Earnings Management behaviors cannot only help investors make right decisions, but also find a way to enhance configuration efficiency of capital market. The paper studies the Earnings Management behaviors of Chinese GEM-listed companies before and after IPO with Modified Jones model and the result shows there are Earnings Management behaviors at different degrees among Chinese GEM-listed companies before and after IPO and the degree before IPO is higher than that after IPO. The further study indicates there are selection preferences of GEM-listed companies in Earnings Management approaches-net amount of non-operating incomes, investment incomes and subsidy incomes in turn.

Suggested Citation

  • Xiao Xiang & Xue Feng & Yue Yao, 2013. "Study on Degree Change and Approaches of GEM Earnings Management," Springer Books, in: Zhenji Zhang & Runtong Zhang & Juliang Zhang (ed.), Liss 2012, edition 127, pages 831-838, Springer.
    • Handle: RePEc:spr:sprchp:978-3-642-32054-5_116
    DOI: 10.1007/978-3-642-32054-5_116
    as

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