IEEE - Institute of Electrical and Electronics Engineers, Inc. - China's IPO underpricing-based on a new perspective on earnings management

2010 2nd IEEE International Conference on Information Management and Engineering (ICIME)

Author(s): Zhaoyuan Geng ; Weizhong Hu ; Jiawei Huang ; Shujie Guo
Publisher: IEEE - Institute of Electrical and Electronics Engineers, Inc.
Publication Date: 1 April 2010
Conference Location: Chengdu, China, China
Conference Date: 16 April 2010
Page(s): 216 - 220
ISBN (CD): 978-1-4244-5265-1
ISBN (Paper): 978-1-4244-5263-7
DOI: 10.1109/ICIME.2010.5477458
Regular:

In this paper IPOs of China's listed companies were studied. The extent of earning management was estimated with a cash flow-return model. By using hypothetical analysis, a multivariate regression... View More

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