Author(s)

Yangyang Li, Lisha Ma

Corresponding Author

Yangyang Li

Abstract

Earnings management and accounting information quality are two important fields of accounting theory and empirical research. Domestic and foreign scholars do a lot of research on them and achieve a series of achievements. However, few scholars study the SME board in China. SME board was formally launched in Shenzhen Stock Exchange in May 2004. It is an important step in promoting the construction of the GEM market step by step. At present, the "initial public offering of shares and GEM Listing Interim Measures" released by China Securities Regulatory Commission has begun to implement, marking the official opening of GEM. In-depth study and evaluation of SME board operation is conducive not only to continuing to promote the development of SME board, but also for the operation of the GEM can learn from experience. In order to achieve this goal, this paper explores the issue of earnings management and accounting information quality of small and medium-sized listed companies.

Keywords

Small and Middle Enterprise, Earnings Management, Accounting Management,