The Positive Research on Earnings Management in China Listed Companies: Industrial Perspective
The paper takes use of modified Jones Model to study listed company data of 22 industries from 2001 to 2006. The paper has a positive research on these panel data by use of Software SPSS 13.0 for Windows and Excel. The statistical analysis of 5724 data includes: descriptive statistics,correlation analysis, regression Analysis. Compare these statistical results among industries. At last, the paper gets four valuable conclusions about Universality of Earnings Management, Direction of Earnings Management, Degree of Earnings Management, Means of Earnings Management.
Earnings Management Positive Research Listed Companies
DENG Mingran LI Qing
School of Management,Wu Han University of Technology,P.R.China,430070
国际会议
The 5th International Annual Conference on WTO and Financial Engineering(第五届WTO与金融工程国际会议)
杭州
英文
596-600
2008-05-18（万方平台首次上网日期，不代表论文的发表时间）