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

页码：1796 / +

页数：2

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