Research Of IPO Earnings Management Problems In Minor Enterprise

SMEs play an increasingly important role in economic development,economic development plays a vital role. As we all know, one of the main shackles of the development of SMEs is financing difficulties, some of the numerous studies from home and abroad show that in order to raise more funds to achieve the qualifications listed, solve the problem of the shortage of finance for SMEs, the company’s management generally take earnings management behavior. Taking into account the small and medium enterprises to solve the employment, the role of an active market, should the financial situation and earnings management behavior to give full attention to SMEs, and changes before and after the IPO performance of listed companies is concern. Do detailed analysis on relevant factors and introduce the relevant research methods and make recommendations for a common problem and the SME earnings management problems identified, the above points is the significance of this thesis research.The first part, introduction. Discusses the gem IPO accrued and real earnings management of listed companies of the selected topic background and research significance, respectively expounds the research status of surplus management for small and medium-sized enterprises at home and abroad as well as the main research contents and innovative points in this paper.The second part, the gem IPO earnings management in our country are analyzed theoretically. This part has carried on the theoretical analysis from four aspects:first, this paper expounds the basic concept of earnings management; Secondly, elaborates on the gem IPO earnings management basic concept; And then analyzes the main methods of surplus management of small and medium-sized enterprises; In the final analysis the effect of earnings management.The third part of GEM listed companies IPO accrual earnings management and real case studies.The fourth part, summarizes the research conclusion, the paper expounds the policy Suggestions and prospect for further research.