University of Wollongong
Browse

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

Download (939 kB)
conference contribution
posted on 2024-11-16, 13:21 authored by Shiguang MaShiguang Ma
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.

History

Citation

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).

Parent title

China Finance Review International Conference

Pagination

1-23

Language

English

RIS ID

85433

Usage metrics

    Exports

    RefWorks
    BibTeX
    Ref. manager
    Endnote
    DataCite
    NLM
    DC