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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