Study on Relationship between Real Earnings Management and IPO Performance—Data based on Listed Companies in GEM

DOI

10.2991/essaeme-15.2015.177How to use a DOI?

Keywords

GEM; IPO; Real Earnings Management; Company Performance

Abstract

This article adopts the method of empirical analysis to study the existence of real earnings management in the process of the growth enterprise market (GEM) IPO, and to investigate its impact on firm performance. The study found that Significant negative correlation relationship exists between real earnings management and the company's performance. Real earnings management activities damaged the company's long-term interests. Therefore, perfecting accounting standards and governance structure of listed companies, adjusting regulatory system and maintaining the rights and interests of investors and healthy development of capital market have been suggested.

Copyright

© 2015, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Yan Wang
AU  - Lin Li
PY  - 2015/10
DA  - 2015/10
TI  - Study on Relationship between Real Earnings Management and IPO Performance—Data based on Listed Companies in GEM
BT  - Proceedings of the 2015 International Conference on Economics, Social Science, Arts, Education and Management Engineering
PB  - Atlantis Press
SP  - 830
EP  - 834
SN  - 2352-5398
UR  - https://doi.org/10.2991/essaeme-15.2015.177
DO  - 10.2991/essaeme-15.2015.177
ID  - Wang2015/10
ER  -