In order to understand the export situation faced by Chinese foreign trade enterprises and learn about their difficulties and problems in this regard, the China Association of Foreign Trade and Economic Cooperation En...In order to understand the export situation faced by Chinese foreign trade enterprises and learn about their difficulties and problems in this regard, the China Association of Foreign Trade and Economic Cooperation Enterprises carried展开更多
This paper collect earnings management activities for 698 listed companies on the Shanghai Stock Exchange, and the purpose is to test whether Chinese companies use real activities such as asset sales, purchase, exchan...This paper collect earnings management activities for 698 listed companies on the Shanghai Stock Exchange, and the purpose is to test whether Chinese companies use real activities such as asset sales, purchase, exchange and equity sales or purchase to manage earnings to meet or exceed CSRC regulatory thresholds. But we do not observe significant difference in the frequency of earnings management activities. However, with weak evidence, these firms report larger income-increasing contributions to current year earnings from earnings management activities to meet or exceed important thresholds.展开更多
文摘In order to understand the export situation faced by Chinese foreign trade enterprises and learn about their difficulties and problems in this regard, the China Association of Foreign Trade and Economic Cooperation Enterprises carried
文摘This paper collect earnings management activities for 698 listed companies on the Shanghai Stock Exchange, and the purpose is to test whether Chinese companies use real activities such as asset sales, purchase, exchange and equity sales or purchase to manage earnings to meet or exceed CSRC regulatory thresholds. But we do not observe significant difference in the frequency of earnings management activities. However, with weak evidence, these firms report larger income-increasing contributions to current year earnings from earnings management activities to meet or exceed important thresholds.
