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

dc.contributor.author	Gao, Jing
dc.contributor.supervisor	Dr Ling Mei Cong
dc.contributor.supervisor	Prof. John Evans
dc.contributor.supervisor	Dr Nigar Sultana
dc.date.accessioned	2017-01-30T09:47:56Z
dc.date.available	2017-01-30T09:47:56Z
dc.date.created	2015-09-02T03:14:39Z
dc.date.issued	2014
dc.identifier.uri	http://hdl.handle.net/20.500.11937/260
dc.description.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.
dc.language	en
dc.publisher	Curtin University
dc.title	Earnings management, underpricing and post-issue stock performance of SME IPOs in the PRC
dc.type	Thesis
dcterms.educationLevel	PhD
curtin.department	School of Accounting
curtin.accessStatus	Open access