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

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

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.