Financial packaging of Initial Public Offerings (IPO) firms in China

This paper examines the earnings management of initial public offering (IPO) firms in the emerging stock market – China. Using a sample size of 870 firms that issues A-shares from the period 1993 to 1999, we hypothesize that Chinese firms engage in earnings management (EM) prior to IPO.

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Bibliographic Details
Main Authors: Lim, Sheila Shuping, Lim, Su Fong, Yang, Sabrina Hwee Ling
Other Authors: Sun, Qian
Format: Final Year Project
Published: 2008
Subjects:
Online Access:http://hdl.handle.net/10356/9154
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Institution: Nanyang Technological University