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Earnings Management Research for IPO Companies

Author: HanYaJing
Tutor: WangJingXiang
School: Chinese Geology University (Beijing)
Course: Accounting
Keywords: IPO Accrued profit model Earnings Management
CLC: F832.51
Type: Master's thesis
Year: 2011
Downloads: 226
Quote: 0
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Abstract


Earnings management of listed companies are more and more widespread concern in the community . The financial information of listed companies is the core of the capital market , shareholders , creditors , regulatory agencies , and other parties to investors on the financial information of listed companies to maintain a high degree of attention . Contract motivation motivation due to the demand for capital markets , the presence of the management of listed companies , investors ' expectations of financial indicators in order to be able to complete most possible earnings management to beautify the company's statements . In the process , especially in the company IPO ( initial public offering ) , the Company's management in order to obtain a greater number of shares to be issued as well as higher issue price , the company's financial situation be earnings management . In view of the development of China's market is still not perfect , and securities market information asymmetry , the earnings management is still the focus of attention of the investors in the IPO company . This paper describes the motivation and management of earnings management to manage earnings means , and further analysis of the importance of research IPO earnings management . Then , the paper summarizes previous scholars accrued profit econometric model based on the new Jones correction model . By analysis of manufacturing-related data on the A-share IPO earnings management in 2006 and 2007 , respectively metering , control samples and test samples compared to control to some extent , the error caused by the econometric model of the whole sample , improve the explanatory power of the model . At the same time confirmed the IPO company before and after the IPO earnings management appears volatility , positive earnings management company before the IPO , while the decline in the extent of earnings management after the IPO . Finally, a few suggestions on how to identify and prevent earnings management behavior , including perfecting the development of guidelines to strengthen the internal and external oversight , and other measures to increase the punishment .

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CLC: > Economic > Fiscal, monetary > Finance, banking > China's financial,banking > Financial market
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