LISS 2012 pp 831-838 | Cite as

Study on Degree Change and Approaches of GEM Earnings Management

  • Xiao Xiang
  • Xue Feng
  • Yue Yao
Conference paper


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.


Earnings management Degree change Modified Jones model Approaches of earnings management 


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Copyright information

© Springer-Verlag Berlin Heidelberg 2013

Authors and Affiliations

  1. 1.School of Economics and ManagementBeijing Jiaotong UniversityBeijingPeople’s Republic of China

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