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首页> 外文会议>International institute of statistics management engineering symposium;IISMES 2011 >Empirical Study on the Factors to Pre-IPO Earnings Management Level——Based on the Growth Enterprise Market (GEM)
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Empirical Study on the Factors to Pre-IPO Earnings Management Level——Based on the Growth Enterprise Market (GEM)

机译：IPO前盈余管理水平影响因素的实证研究-基于创业板市场

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摘要

This paper focuses on the 138 companies of GEM board which entered the market from 2009-2010, makes research on the Pre-IPO earnings management and analyses the factors influencing the Pre-IPO earnings management level from multi-angles including the external supervision, corporate governance and finance situation. Results shows: companies of GEM board which initially entered the market normally carry out Pre-IPO earnings management. Reputation of accounting firms exercises certain restraint on PreIPO earnings management. The proportion of managerial shareholding, growth and demand for funds has executed a positive correlation on Pre-IPO earnings management. Reputation of sponsor and independent directors didn't supervise the quality of Pre-IPO earnings management of GEM board properly.
机译：本文重点研究了2009-2010年进入市场的138家创业板企业，对IPO前盈余管理进行了研究，并从外部监管，公司法人等多角度分析了影响IPO前盈余管理水平的因素。治理和财务状况。结果表明：最初进入市场的创业板公司一般都进行首次公开​​募股前的收益管理。会计师事务所的声誉对PreIPO收益管理施加了一定的限制。管理层持股比例，增长和资金需求与IPO前收益管理呈正相关。保荐人和独立董事的声誉没有适当地监督创业板的首次公开发行前收益管理的质量。

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