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

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.