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This article adopts the method of empirical analysis to study the existence of real earnings management in the process of the growth enterprise market (GEM) IPO, and to investigate its impact on firm performance. The study found that Significant negative correlation relationship exists between real earnings management and the company's performance. Real earnings management activities damaged the company's long-term interests. Therefore, perfecting accounting standards and governance structure of listed companies, adjusting regulatory system and maintaining the rights and interests of investors and healthy development of capital market have been suggested.

Study on Relationship between Real Earnings Management and IPO Performance Data based on Listed Companies in GEM