本文選題：創(chuàng)業(yè)板企業(yè) + 盈余管理　； 參考：《廣西大學(xué)》2012年碩士論文

【摘要】：IPO(Initial Public Offerings)是指企業(yè)首次公開發(fā)行股票,是企業(yè)(發(fā)行人)第一次將它的股份向公眾出售。IPO的產(chǎn)生促進(jìn)了我國(guó)資本市場(chǎng)的多元化發(fā)展,為解決我國(guó)的中小科技型企業(yè)的融資困境提供了一個(gè)良好融資渠道。由于我國(guó)證券市場(chǎng)不夠成熟,證券管理制度還不夠完善；由于存在相關(guān)各方的利益,創(chuàng)業(yè)板企業(yè)追求盡快上市,并且迫切得到IPO的高定價(jià),所以他們對(duì)盈余管理有著強(qiáng)烈動(dòng)機(jī)。面對(duì)IPO之前“完美”經(jīng)營(yíng)業(yè)績(jī),IPO之后卻發(fā)生明顯的下滑,從而引起股票價(jià)格下跌。這種行為不但損害了投資者的經(jīng)濟(jì)利益,打擊投資者的投資熱情,還嚴(yán)重地腐蝕了我國(guó)證券市場(chǎng)誠(chéng)信基礎(chǔ)。從長(zhǎng)期看,這種行為將會(huì)影響我國(guó)資本市場(chǎng)的穩(wěn)健發(fā)展。 本文參考了國(guó)外和國(guó)內(nèi)學(xué)者的研究文獻(xiàn),借鑒前人的研究成果,結(jié)合創(chuàng)業(yè)板市場(chǎng)特征進(jìn)行詳細(xì)研究。首先采用規(guī)范研究的方法,對(duì)創(chuàng)業(yè)板企業(yè)IPO過程的盈余管理行為進(jìn)行理論闡述,指出盈余管理的各種手段。然后在實(shí)證方面提出假設(shè),選擇2010年上市的117家創(chuàng)業(yè)板企業(yè)作為樣本,進(jìn)行描述性統(tǒng)計(jì)分析,回歸分析等。得出如下結(jié)論：①為了獲得較高的發(fā)行價(jià),創(chuàng)業(yè)板企業(yè)才進(jìn)行盈余管理。②創(chuàng)業(yè)板企業(yè)IPO存在盈余管理行為。為了解決創(chuàng)業(yè)板企業(yè)IPO普遍存在盈余管理的問題,根據(jù)筆者的研究,提出適度地放開創(chuàng)業(yè)板IPO上市門檻、不斷完善目標(biāo)導(dǎo)向的會(huì)計(jì)準(zhǔn)則制訂體制等方面提出一些合理建議,最后列出了本文尚存的不足及未來研究方向。
[Abstract]:IPO(Initial Public offering refers to the initial public offering of stock, which is the first time that an enterprise (issuer) sells its shares to the public, which promotes the diversified development of China's capital market. It provides a good financing channel to solve the financing dilemma of small and medium-sized S & T enterprises in China. Because the securities market of our country is not mature and the securities management system is not perfect, because of the interest of all parties concerned, the gem enterprises seek to go public as soon as possible, and get the high price of IPO urgently, so they have strong motive to the earnings management. Facing IPO before the "perfect" operating results after the IPO after a significant decline, resulting in a fall in stock prices. This behavior not only damages the economic interests of investors, but also impairs the investment enthusiasm of investors, and corrodes the basis of honesty and credit in China's securities market. In the long run, this behavior will affect the steady development of our capital market. This paper refers to the research literature of foreign and domestic scholars, referring to the previous research results, combined with the gem market characteristics to carry out a detailed study. In this paper, the earnings management behavior in the IPO process of gem enterprises is described theoretically, and the various means of earnings management are pointed out. Then the empirical hypothesis is put forward and 117 gem enterprises listed in 2010 are selected as samples to carry out descriptive statistical analysis regression analysis and so on. The conclusions are as follows: 1 in order to obtain a higher issue price, the earnings management behavior exists in the IPO of the gem enterprises. 2. In order to solve the problem of earnings management in IPO of gem enterprises, according to the author's research, this paper puts forward some reasonable suggestions on how to liberalize the threshold of gem IPO listing and improve the goal-oriented accounting standard-setting system. Finally, the paper lists the remaining shortcomings and future research directions.
【學(xué)位授予單位】：廣西大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F275;F832.51

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