This paper reviews the academic literature on earnings management in China. We discuss the motivations behind the listed firms' earnings management, and provide empirical evidence on earnings management using various accounting measures. The literature shows that earnings management occurs most...

This paper divides Chinese A-Share IPO initial returns into the initial return of the primary market and of the secondary market. Our empirical evidence shows that the initial abnormal return on the secondary market is significantly positive. This study also finds that 1) the initial return of...