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    Earnings management, underpricing and post-issue stock performance of SME IPOs in the PRC

    228536_Gao 2015.pdf (2.565Mb)
    Access Status
    Open access
    Authors
    Gao, Jing
    Date
    2014
    Supervisor
    Dr Ling Mei Cong
    Prof. John Evans
    Dr Nigar Sultana
    Type
    Thesis
    Award
    PhD
    
    Metadata
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    School
    School of Accounting
    URI
    http://hdl.handle.net/20.500.11937/260
    Collection
    • Curtin Theses
    Abstract

    The primary objective of this thesis was to investigate the relationship between earnings management, underpricing, and the post-issue stock performance of PRC SMEs. The analysis was based on a sample of 464 PRC IPOs listed during 2006 to 2010. The higher pre-IPO total discretionary accruals were found to be associated with higher underpricing and poorer post-issue stock performance. The results have important contributions, with implications for various parties, such as investors and authorities.

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