创业板公司

创业板公司在IPO过程中，相当部分的公司对开发费用进行了资本化。

The aggressive capitalized expenses and earnings management . Quite a few GEM listed companies will capitalize R & D expenses during IPO process .

社会闲置资金对创业板公司IPO的巨大热情，挤占了实体经济对流动资金的需求，从而影响了社会资金配置效率。

Social idle funds company IPO on the GEM great enthusiasm , crowding out the real economy the demand for liquidity , which affected social capital allocation efficiency .

研究发现，创业板公司IPO过程中的成长性明显存在异常：发行审核前成长性良好，而上市后明显下降。

The result shows that there is obvious abnormal during the GEM listed companies IPO process & an attractive growth rate pre IPO versus a significant growth rate drop post IPO .

创业板公司审计问题研究

Issues of auditing the companies to be listed in the Venture Board

但随着股价飙升，创业板公司的估值水平受到质疑。

But with soaring stock prices come questionable valuations .

再加上创业板公司上市公司相对于主板上市公司，其经营风险非常大。

Together with companies listed on GEM Board listed company with respect to its business risk is very great .

从创业板公司信息披露的特点不难看出，主板市场由于信息披露不够，直接影响上市公司的成长。

The main board market has not sufficient information announcement , which makes direct influence on the development of corporation .

接着比较了中国创业板公司与纳斯达克的行业分布特点，指出了创业板上市公司的行业取向。

Then compared the NASDAQ with Chinese GEM companies , we pointed out the industry distribution characteristics of the GEM companies .

这一结果将有助于我们认识创业板公司成长性的影响因素，并为其他后续上市的创业板公司的未来成长与发展提供借鉴。

This result will help us to understand the impact factors of GEM-listed companies ' growth , and provide reference for following GEM-listed companies ' growth and development .

根据研究结论，我们对中国风险投资和中小板、创业板公司的进一步发展提出了政策方面的建议。

Based on the conclusion , we put forward some suggestions about the development of venture capital and listed companies on small and medium enterprises board and GEM .

创业板公司大多为民营企业，发展过程中采取了股权激励方式留住人才，特别是上市前更为普遍。

Most of the GEM listed companies are private-owned enterprises . To retain talented employee , most of them will implement stock incentive plan , especially pre IPO .

随后分别应用市盈率和市净率法比较了中国创业板公司与国内外可比公司，认为创业板公司估值水平过高。

Then the valuation method of PE and PB were applied respectively in Chinese GEM , compared with the Chinese GEM companies at home and abroad , believed that the home companies ' valuations were highly above abroad levels .

由于创业板公司报表使用者的特殊需求，注册会计师应适时缩小期望差距，提供包括审阅报告、内部控制评价报告在内的特殊鉴证报告。

Because of the special demands raised by users of financial information , CPAs should made efforts to re - duce the " expectation gap ", through providing special evaluation reports including review re - port and internal control evaluation report .

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 .

然后选择2009年至2010年上市的90家IPO公司作为样本，并提出假设：我国创业板发行公司的IPO抑价与IPO前盈余管理水平之间具有显著的正相关关系。

Then select the 2009-2010 IPO companies listed on a sample of 90 , and a hypothesis : My GEM IPO issuing company before the IPO underpricing and the level of earnings management is significantly positive correlation .

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 .

在实证分析过程中，运用财务管理中的可持续增长模型来验证假设1：企业存在资金的需求，从而对创业板IPO公司盈余管理动机假设进行检验。

They are the motivation of earnings management for Gem companies , the existing of earnings management behavior in the IPO and performance " suddenly turn hostile " phenomenon . Using the " sustainable growth of financial management model " to verify the first hypothesis .

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

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 .

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