创业板上市

香港创业板上市公司IPO前后业绩变化及其影响因素的实证研究

Performance Change and Its Influence Factors in Initial Public Offerings : An Empirical Study on Hong Kong Growth Enterprise Market

第4章是对我国创业板上市公司IPO盈余管理理论分析并提出假设。

The fourth part is that theoretical analysis of gem IPO earnings management of listed companies in our country and put forward the hypothesis .

对首批进行首次公开发行（IPO）并将在创业板上市的公司，投资者并未表现出特别强烈的兴趣。

Investors have not demonstrated overwhelming appetite for the first companies to conduct IPOs ahead of listing on China 's new Growth Enterprise Market .

第5章是我国创业板上市公司IPO前盈余管理的实证研究，即本文的实证研究部分。

The fifth part is our country the gem listed company , an empirical study of pre-IPO earnings management , the empirical research part of this article .

文章首先利用描述性统计分析了各解释变量之间的相关性，然后经过单变量分析及线性回归模型进一步验证了我国创业板上市公司在IPO前存在盈余管理的行为。

During the beginning of the empirical research , the first to use descriptive statistics , univariate analysis and linear regression model is further validation of GEM listed companies in the pre-IPO earnings management behavior .

其次，在研究内容方面，文本将公司的盈利能力、成长能力与公司财务流动性结合在一起研究，综合说明了这些创业板上市公司在IPO前后在各个方面发生的变化。

Secondly , this paper synthetically research the profitability , growth ability and the financial liquidity of the company , comprehensively describe the change of these companies listed on GEM before and after IPO in all aspects .

然而，由于创业板上市资格的一票难求，不少中小企业会扭曲真实的企业财务盈余情况，粉饰上市所需的相关财务指标来尽快完成创业板IPO。

However , taking the hard GEM qualification into consideration , more and more small and median enterprises will distort the real financial surplus situation and whitewash the required financial indicators for listing on GEM IPO as soon as possible .

一些分析人士指出，中国创业板上市公司目前的市盈率，远高于2000年互联网泡沫破灭时，纳斯达克（Nasdaq）上市公司的水平。

Some analysts have noted that the price-to-earnings ratio of companies listed on China 's start-up index , called ChiNext , were far higher than those listed on the Nasdaq stock market in 2000 , when the Internet bubble burst .

从整体发展趋势而言，2010年样本公司平均EVA值比2009年高出近87.17%，表明我国创业板上市公司发展潜力巨大，发展形势较为乐观。

From the overall trend , the average EVA value of the sample companies has increased for nearly 87.17 % in 2010 than in 2009 , which indicates that the development of GEM listed companies in China has great potential and the development of the market situation is optimistic .

成渝高速的暴涨为中国最大住宅建筑公司中国建筑工程总公司（CSCEC）明日的首日交易，以及将在拟议中的深圳创业板上市的各家公司带来好兆头。

The steep gains bode well for the trading debut of China State Construction Engineering Corporation , the largest home builder , which is expected to start trading tomorrow , and for companies that will list on Shenzhen 's planned new board .

那么，创业板上市公司是否利用资产减值进行盈余管理？创业板上市公司在计提资产减值中存在哪些动机？这是本文要探讨的重点内容。

So , GEM companies using asset impairment whether earnings management ?

民营科技企业在创业板上市的风险研究

Research on the Risk of Private-owned Technological Corporations in the GEM

试论强化创业板上市公司审计

On Strengthen Audit to List Companies of Growth Enterprise Market

我国民营企业创业板上市融资风险研究

Research on the Risk of China 's Private-owned Enterprise in the GEM

所以本文还采用了定性分析方法，对创业板上市条件做一个更全面的比较。

So this paper also adopted the qualitative analysis method .

创业板上市公司成长性的实证分析

Empirical analysis of the growth potential of the listed companies on GEM

进一步验证了创业板上市公司的高科技特征。

Further verify the high-tech companies listed on GEM characteristics .

而在2000年和2001年，在创业板上市的公司的数量是超过主板的。

In2000 and2001 more companies listed on GEM than on the Main Board .

文章重点是对创业板上市公司资产减值的行为动机进行实证检验。

This paper is to GEM companies asset impairment motives for empirical test .

第七章研究结论和政策建议对实证分析的结果进行总结并提出提升创业板上市公司成长性的政策建议。

Chapter VII analyzes the results of empirical analysis and raises policy recommendations .

论文利用我国创业板上市的58家公司数据对成长性指标进行回归分析。

Thesis of 58 GEM index of corporate data on the growth regressions .

创业板上市公司股本较少也导致其较容易被庄家操控。

Gem listing company equity is less also resulted in easily be banker control .

第二部分介绍了企业合并基础理论和创业板上市与流程。

The second part introduces the basic theory and business combination gem listing and process .

论创业板上市公司财务报表的改进

A Method to Improve the Financial Statement of a Public Company on the Growth Enterprise Market

首先第一节介绍了我国互联网企业国内创业板上市的法律规则。

First section introduces the legal rule of the domestic GEM listing to the Internet companies .

从创业板上市公司的角度，分析它选择资产减值政策存在的经济动机。

From the Angle of GEM companies , analyze it choose asset impairment existing economic motivation policy .

对于创业板上市公司而言，往往最有价值的机会是伴随着经营收益巨大的不确定性。

For GEM listed companies , often the most valuable business income opportunity is accompanied by great uncertainty .

第二部分，创业板上市企业的上市条件及股份制改造。

The second part is about conditions for the growth enterprise market enterprises to appear on the market .

随着民营企业纷纷在创业板上市，创业板上市公司中的家族化特征开始突显。

As private enterprises list into the growth enterprise market , companies began to highlight characteristics of family-based .

接着介绍了创业板上市公司的基本概念以及创业板上市公司盈余管理的行为方式。

Then introduces the basic concepts of the companies listed on GEM and GEM listed company earnings management behavior .