An Empirical Analysis of the Effect of Non-financial Measures on Earnings Management

被引：0
|
作者：
Xu Yan [1 ]
Wang Min [2 ]
Li Hongmei [3 ]
机构：
[1] Cent Univ Finance & Econ, Coll Accounting, Beijing 100081, Peoples R China
[2] North China Univ Technol, Coll Management & Econ, Beijing 100144, Peoples R China
[3] North China Univ Technol, Coll Sci, Beijing 100144, Peoples R China
来源：
RECENT ADVANCE IN STATISTICS APPLICATION AND RELATED AREAS, VOLS I AND II | 2009年
关键词：
Non-financial Measures; Earnings Managements; Performance Evaluation; PERFORMANCE-MEASURES; BONUS SCHEMES; FIRM; INFORMATION; CONTRACTS; CHOICE;
D O I：
暂无
中图分类号：
O29 [应用数学];
学科分类号：
070104 ;
摘要：
Using related data of listed companies from China, the paper finds that, the companies that use both non financial measures and financial measures in their compensation plan have less earnings management behaviors than those use only financial measures.
引用
收藏
页码：1439 / 1444
页数：6
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