LISS 2012 pp 831-838 | Cite as

Study on Degree Change and Approaches of GEM Earnings Management

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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