创业板上市公司

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

中国创业板上市公司特质及上市路线研究（这个市镇）在一条新铁路线上。

Study on the Characteristics of Listed Companies on GEM and the Road of GEM Listing It 's on a new railway line .

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 .

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 .

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 .

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 ?

试论强化创业板上市公司审计

On Strengthen Audit to List Companies of Growth Enterprise Market

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 .

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 .

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 .

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

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 .

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 .

接着，有针对性地提出相应的建议，以期为完善我国创业板上市公司的股权激励发挥一定的作用。

Next , this paper proposes some targeted recommendations to improve the equity incentive of companies listed on GEM .

经理股票期权制对创业板上市公司的激励效应分析

Analysis on Stimulating Effect of the Executive Stock Option System upon the Listed Corporations in the Second Board Market

此外，本文还对创业板上市公司终极控制人与股东之间两权分离导致的代理问题进行了分析，结果并不显著。

In addition , the results of the agency problems caused by the separation of ownership are not significant .

这些专家指出，首批8家创业板上市公司的股价刚开始就大幅上升，主要是由于投机引起的。

And these experts say that the initial surge for8 companies in the first batch was largely fueled by speculation .

目前涉及如何测量创业板上市公司的成长性的研究在国内非常少，因此，研究该问题具有重要的理论意义。

Currently the study for how to measure the growth of companies listed on GEM is very few in China .

因此，我们对创业板上市公司超募资金的问题必须予以高度重视！基于此，本文选择创业板上市公司超募资金的问题进行研究。

Therefore , we should attach great importance to the question of excessive raised funds of listed companies in GEM !

在以上研究基础上，构建了适合创业板上市公司社会责任信息披露的披露模式和内容体系。

Based on the above research , this paper constructs a suitable information disclosure model and content system for GEM companies .

未来在研究时可以延长研究数据，对创业板上市公司计提资产减值准备的动机还需要进一步跟踪调查。

The future study can extend the research data , to GEM companies plan assets impairment motive need further tracking survey .

鉴于对于主板市场股利政策的研究目前尚未达成共识，这意味着在对创业板上市公司的股利分配现状进行分析时不能将思维局限在某一理论框架中。

This means that , in the listed companies of dividend distribution situation analysis could not limited of thinking in a theoretical framework .

如何评价创业板上市公司的成长性？股权结构与公司成长性到底存在什么样的关系？这些都是本文主要研究的问题。

So how to evaluate the GEM listed companies ' growth ? What kind of relationship between the ownership structure and company growth ?

结合我国创业板上市公司的发展现状和特点，初步构建了经营风险的评价指标体系。

Combining with development situation and characteristics of GEM listed companies in our country , the paper construct operating risk evaluation index system .