上市后为了取得配股资格或避免连续3年亏损被摘牌进行盈余调节；另外上市公司经理人员从自身利益出发也趋向于拉高利润。
Earnings Management : Empirical Evidence Based on Share Allotment of Listed Companies the managers manipulate earnings management to obtain share allotment qualification or avoid being deficit in three years ;
后配股