Study on Degree Change and Approaches of GEM Earnings Management

Xiao Xiang (), Xue Feng and Yue Yao
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Xiao Xiang: Beijing Jiaotong University
Xue Feng: Beijing Jiaotong University
Yue Yao: Beijing Jiaotong University

A chapter in LISS 2012, 2013, pp 831-838 from Springer

Abstract: 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.

Keywords: Earnings management; Degree change; Modified Jones model; Approaches of earnings management (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-642-32054-5_116

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DOI: 10.1007/978-3-642-32054-5_116

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