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).

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.

Link to publisher version (URL)

China Finance Review International Conference

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Business Commons

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