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《创业板上市公司在IPO前后盈余管理对公司业绩变化的影响——来自中国创业板上市公司的经验数据.pdf》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。
1、ABSTRACTEarningsmanagementiswidespreadinthelistingCorporation,isanimportanteconomicphenomenonresearchinthefieldoffinancialaccountinginourcountry,whichdirectlyinfluencestheaccuracyofaccountingdatainthefinancialstatements,haveanimpactontheefficiencyofthealloc
2、ationofassets,andthisphenomenonisnoteasytoeliminate.Thedomesticandforeignresearchonearningsmanagementmainlyconcentratedinthemainboardandthesmallboard,onthegemaremoreconcentratedintheearningsmanagementmotive,meansandmethods,thisoneanglelessfromtherelationshi
3、pbetweentheextentofearningsmanagementandfirmperformancewereinvestigated,butfoundtheeffectsofdifferentmeansofearningsmanagementofthecompanytheperformanceisdifferent.Itislackofresearchonthisissue,attractedtheauthorastheresearchobject,theaccrualearningsmanagem
4、entandrealearningsmanagementincontrast,respectivelytostudyitsexistenceinthegemIPO,andinvestigateitsimpactontheperformanceofthecompanyrespectively.Thestudyfound,theGEMcompaniesinordertoachievethelistingstandards,inthemarketbeforeandafterthemayusetheaccrualea
5、rningsmanagementandrealearningsmanagementmeanstowhitewashtheprofitsofthecompany.Shouldtheactualsurplusearningsmanagementdoesnotchange,onlyisthedistributionandreactionchangesearningsduringdifferentcrosslevel，thecosthighbutlessriskyrealearningsmanagement.IPOl
6、istedbeforeandafterthechangeofcorporateperformanceanditsinfluencingfactors,intwentiethCenturyafter90yearstobecomeoneofthehotissuesofconcernofaccounting,economicsresearchfield,researchontheproblemsofdomesticandforeignscholarshavemademanyresearchachievements.
7、ResearchonChina'smainboardmarketbeforeandafterthesmallandmedium-sizedmarketlistingCorporationIPOlistedontheperformancechangeofmostscholarsfound:listingCorporationafterthelistingofthecompanyperformancehasnotbeenimproved,buttheobviousdecline,thereisIPOeffect.
8、WhetherinChina'sGEMcompaniesalsohaveaIPOeffect,inthispaper,theGEMmarketasthestartingpoint，，〇，eachaccountingperiod,notinthewholelifecycleoftheimpactonthetotalprofitofthefirm,buttiierealearningsmanagemen
