Study Of Earnings Management Regulation In The IPO Of Chinese Listed Companies

Until now, there is no universial conception about earnings management domesticallyand overseas. At the same time, earnings management,earnings manipulation and financialfraud can not be discriminated. So more and more enterprises take advantage ofuncomprehensive institutions to conduct earnings management desperately. In recent years,more and more listed companies in China show different problems. On of the most importantreasons is earnings management in the process of IPO.This article emphasizes the importance of supervising the earnings management in theprocess of IPO, including 5 parts. The firt chapter is based on the research for earningsmanagement in listed companies domestically and overseas. In this chapter, the autherintroduces the background and significance of this paper, then tries to look for the effectivesolution to related problems. The second chapter is mainly about earnings managementresearch in theory, including the related conception, reasons and characters. The third chapteris designed to show a true picture of the listed companies in China. Using SPSS to conductcompartaive research in our listed companies. The fourth chapter takes the regulation as themain research body, analysizes the institution in detailed. Then using game theory to designmodel to research listed companies and regulatory institutions. Strengthenning the supervisionfor listed companies is beneficial to the stability of national economy,healthy operation ofcapital market and effective protection for investors in secondary market.