This paper focuses on the influence of three key supervisory laws and regulations which includes IPO, refinancing and quitting to earnings management of some listed companies in China.

• 利用深沪两地上市公司的公开资料,我们主要选择首次公开发行上市、配股和退市三大核心监管制度对上市公司盈余管理的影响作为本文的研究重点。