Empirical Study on the Correlation Between Company's Financial Characteristics and Profit Manipulation -Based on Information of Listed Companies in IT Industry

被引:0
|
作者
Song YunYan [1 ]
机构
[1] Jilin Business & Technol Coll, Accounting Dept, Changchun, Peoples R China
来源
PROCEEDINGS OF THE 2013 INTERNATIONAL CONFERENCE ON ADVANCES IN SOCIAL SCIENCE, HUMANITIES, AND MANAGEMENT | 2013年 / 43卷
关键词
Profit Manipulation; Financial Characteristics; Listed Companies;
D O I
暂无
中图分类号
C [社会科学总论];
学科分类号
03 ; 0303 ;
摘要
In China, the earnings indicators have been manipulated in quite many listed companies. If investors make their predictions based on these un-stabilized indicators, the result is not guaranteed to be correct. This article is trying to analyze the overall financial characteristics of companies that are subject to profit manipulation and discover the underlying principles. By revealing the financial characteristics of those companies that prone to profit manipulation, investors will be guided to identify the listed company's true profitability..
引用
收藏
页码:1087 / 1092
页数:6
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