IPO前后盈余管理行为选择及不同市场间差异：基于应计和真实盈余管理的研究

Earnings Management of listed Company is always a hot topic，and it can be classified as accrual earnings management and real earnings management.Whether at home or aboard，there are enormous research on accrual earnings management，but there are not too much research on real earnings management.Systematic study on real earnings management thrives in recent years overseas，while at home，this kind of research emerges later.But for the research on accrual and real earnings management of IPO company，including the relation between the two earnings management，there are scarcely any，whether at home or aboard.And this dissertation is trying to give a depth study on this topic.This dissertation consists of seven chapters.Chapter 1 is the introduction，and it gives a brief introduction of the researching background，objectives，significance，thinking and methods etc.Chapter 2 is the part of literatures review.Chapter 3 is composed of theoretical basis and institutional background.Chapter 4 is about the empirical research of overall situation of accrual and real earnings management of IPO company.Chapter 5 is about the strategy choice of accrual and real earnings management of IPO company.Chapter 6 is about discrepancy of options of accrual and real earnings management of IPO company between different markets.Chapter 7 is research results and policy proposal.The main innovations of this dissertation are as follows：First，this dissertation gives a depth and systematic research on accrual and real earnings management of IPO company in Chinese Securities Market before and after IPO.Second，this dissertation is the first systematic research on trade-off of accrual and real earnings management of IPO company in Chinese Securities Market before and after IPO.Third，this dissertation is the first systematic research on different choice of earnings management of IPO company between main/SME（Small and Mid Enterprise）board and GEM（Growth Enterprises Market）board.Keywords：Accrual Earnings Management Real Earnings Management trade-off main/SME（Small and Mid Enterprise）board GEM（Growth Enterprises Market）board

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