The puzzle of negative association of earnings quality with corporate performance: a finding from Chinese publicly listed firms

Authors

Shiguang Ma, University of WollongongFollow

RIS ID

85433

Publication Details

Ma, S. (2013). The puzzle of negative association of earnings quality with corporate performance: a finding from Chinese publicly listed firms. China Finance Review International Conference (pp. 1-23).

Link to publisher version (URL)

China Finance Review International Conference

Abstract

Introduction

- Earnings management - Accounting data management. - Real earnings management.

- Earnings quality - Financial statement accurately and unbiased reports corporate operating status and financial position. - Earnings quality as the degree to which earnings persists or sustains into next period.

- Corporate performance - Low earnings quality leads to low corporate performance. - Theoretically approved, but empirical evidences are not consistent.

- The Puzzle of Negative Association of Earnings Quality with Corporate Performance in China - Probably, it is rational in an emerging market.