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	Chinese investors identification of different earnings management strategies
	Liao Li ; Xu Yan
	2010-05-11 ; 2010-05-11
关键词	Practical Theoretical or Mathematical/ financial management investment/ Chinese investors earnings management strategies extended Jones model none-core return-on-equity model discretional accrual/ C1290D Systems theory applications in economics and business
中文摘要	The extended Jones model and the none-core return on equity (none-core ROE) model were used to measure earnings management by accruals with the samples grouped according to the magnitude of the earnings management. The abnormal return of the companies in the different groups for twelve months and twenty-four months starting four months after the end of the fiscal year was calculated to test whether investors can identify the different earnings management methods. The result shows that investors can identify earnings management using the none-core ROE method, but can not identify the earnings management by discretional accrual.
语种	中文 ; 中文
出版者	Tsinghua Univ. Press ; China
内容类型	期刊论文
源URL	[http://hdl.handle.net/123456789/26169]
专题	清华大学
推荐引用方式 GB/T 7714	Liao Li,Xu Yan. Chinese investors identification of different earnings management strategies[J],2010, 2010.
APA	Liao Li,&Xu Yan.(2010).Chinese investors identification of different earnings management strategies..
MLA	Liao Li,et al."Chinese investors identification of different earnings management strategies".(2010).

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