RETRACTED: Earnings Management of Commercial Banks in China (Retracted Article)

被引：0
|
作者：
Feng, Xu [1 ]
Wei, Wang [1 ]
机构：
[1] S China Univ Technol, Res Ctr Financial Engn, Guangzhou, Peoples R China
来源：
2010 2ND IEEE INTERNATIONAL CONFERENCE ON INFORMATION AND FINANCIAL ENGINEERING (ICIFE) | 2010年
关键词：
Earnings management; Commercial Banks; Frequency Distribution Diagram; Z Test;
D O I：
10.1109/ICIFE.2010.5609292
中图分类号：
TP [自动化技术、计算机技术];
学科分类号：
0812 ;
摘要：
This paper studied earnings management by commercial banks in China. Based on the data of public commercial banks in Chinese stock market from 2005 to 2008, frequency distribution diagram and Z test were used to explore whether banks' executives managed earnings for avoiding earnings losses. The frequency diagram of EPS supported that banks' executives managed earnings for avoiding earnings losses. The Z test partially supported it. Therefore, conclusion was made that commercial banks in China manipulated reported earnings through making small negative earnings into small positive earnings.
引用
收藏
页码：246 / 249
页数：4
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