Empirical study of earnings management of ST listed companies

被引：0
|
作者：
Wang Pei-xin [1 ]
Hu Li-mei [1 ]
Yang Wen-ting [1 ]
机构：
[1] Harbin Inst Technol, Sch Management, Harbin 150001, Heilongjiang, Peoples R China
来源：
PROCEEDINGS OF 2007 INTERNATIONAL CONFERENCE ON MANAGEMENT SCIENCE & ENGINEERING (14TH) VOLS 1-3 | 2007年
关键词：
listed companies; under special treatment earnings management; empirical study; accounting accruals;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
This paper is on the base of predecessors, studies on the earnings management of loss listed companies. This paper choosing new study period, adopting new research objects - listed companies under special treatment, using new samples, studies the behaviors and features earnings management of loss Listed Companies. First, the description of the change of financial component is provided in the paper, which indicates possible earnings management in the researched years. Second, evidence. of earnings management of listed company is provided as a whole by cross-section models. The result suggests that listed companies under special treatment decreases earnings unnatural before the year of special treatment and before two years of free from special treatment. And it is no effective evidence that listed companies have high earnings in the year of special treatment.
引用
收藏
页码：1796 / +
页数：2
相关论文
共 50 条
  • [1] An Empirical Study on Impacts of Governance Structure of Listed Companies on Earnings Management
    Wang, Hong
    PROCEEDINGS OF 2009 INTERNATIONAL CONFERENCE OF MANAGEMENT ENGINEERING AND INFORMATION TECHNOLOGY, VOLS 1 AND 2, 2009, : 375 - 379
  • [2] Empirical Study of Earnings Management by Listed Companies Film and Television Industries
    Zhao Dizhen
    PROCEEDINGS OF THE 12TH INTERNATIONAL CONFERENCE ON INNOVATION AND MANAGEMENT, 2015, : 795 - 802
  • [3] Empirical Study on Earnings Management of Chinese Real Estate Listed Companies
    Shen, Dandan
    Ai, Wenguo
    PROCEEDINGS OF 2011 INTERNATIONAL CONFERENCE ON CONSTRUCTION AND REAL ESTATE MANAGEMENT, VOLS 1 AND 2, 2011, : 540 - 543
  • [4] Empirical Study on Earnings Management of China's Loss Listed Companies of 2008
    Zheng, Yi
    Ma, Zhaoyue
    INTERNATIONAL CONFERENCE ON ENGINEERING AND BUSINESS MANAGEMENT (EBM2011), VOLS 1-6, 2011, : 61 - 64
  • [5] The Empirical Research for Means of Earnings Management in Chinese Listed Companies
    Wang Fei
    Song Xinyang
    PROCEEDINGS OF THE 6TH (2014) INTERNATIONAL CONFERENCE ON FINANCIAL RISK AND CORPORATE FINANCE MANAGEMENT, VOLS. I AND II, 2014, : 577 - 582
  • [6] Empirical analysis on related transaction earnings management of listed companies
    Wang Huai-Dong
    INDUSTRY CLUSTER AND META-STUDIES, 2008, : 441 - 445
  • [7] Earnings Management of Chinese Listed Companies:A Survey of Empirical Studies
    邹小芃
    陈雪洁
    China & World Economy, 2002, (04) : 38 - 43
  • [8] Empirical Research of Fair Value Impact to Earnings Management of Listed Companies
    Tao, Ping
    Zhang, Chunyu
    Shen, Changqing
    2013 INTERNATIONAL CONFERENCE ON MANAGEMENT (ICM 2013), 2013, : 410 - 418
  • [9] Are there earnings management in spanish listed companies?
    Parte-Esteban, Laura
    Antonio Gonzalo-Angulo, Jose
    UNIVERSIA BUSINESS REVIEW, 2009, (21): : 36 - 55
  • [10] The Empirical Study About the Influence of Internal Control Information Disclosure of Listed Companies on Earnings Management
    Liu Shengying
    Wang Mengmeng
    PROCEEDINGS OF THE TWELFTH INTERNATIONAL SYMPOSIUM - MANAGEMENT SCIENCE & ENGINEERING (2013), 2013, : 188 - 192
12345