The Change Of Founder Shares And Earnings Management Of Lists Companies In GEM

In our country,the enterprise financing difficult problem has plagued the small and medium-sized enterprises for many years,until 2009,the gem officially opened,this gives some "two high six new" small and medium enterprises to provide a good financing platform.As of 2016 September,the GEM listed companies has exceeded 500,some of them will carry on earnings management before the financial data and to beautify the signs of decline in performance after the listing;there are some companies,listed in a few years after the performance is steady,but with the gradual lifting of the ban restricted shares the performance of the company and selling,began to decline,a serious blow to the confidence of investors.Obviously,It is clear that the latter study is more valuable,the enterprise founder shareholder gem listing will able to profit in the short term,but also have the actual control of the enterprise.Why is the founder of the shareholders eager to sell shares to be lifted?In the process of reduction of the founder shareholders and whether the use of the convenience of the position of the earnings management?Earnings management has been a hot research area in the accounting field,the use of reasonable earnings management can be more fair transfer management of enterprise information to the users of accounting information,and corporate shareholders especially the founder shareholders excessive use or some non-compliance means of earnings management and personal gain will bring great harm to the capital market and investors.In this context,the selection of the listed the first three years after the performance has been very stable in the reduction after the results fall vivaki Cmi Holdings Ltd as a case.First discusses the existing academic research of other scholars on the earnings management and the reduction and put forward its own views,the results show that Rui Qi shares does exist excessive earnings management behavior.Then this paper deeply analyzes the Rui Qi shares holdings of financial operation and several other ways of earnings management.Finally,The paper also puts forward some suggestions on the non-compliance earnings management behavior.