China vs. US: Earnings Management Confronting the Market Fall-Evidence from Information Technology Industry

摘要：

This study empirically explores the earnings management in information technology (IT) industry before, during, and after the Nasdaq crash for both China and the U.S. The findings show that the U.S. IT firms experienced dramatic drop in earnings and growth during the Nasdaq fall whereas Chinese IT industry seemed to be less affected and achieved steady increase over 1999-2006 period. However, results also indicate that Chinese IT firms are more likely to manage earnings especially during the market decline; but there is no sign of further earnings smoothing for the U.S. IT firms at the time of market fall.

关键词： information technology earnings management international accounting Nasdaq crash

作者: Wei Xu

作者单位: School of Management, New Jersey Institute of Technology Newark, NJ 07102, USA

会议类型: 国际会议

会议名称: 第八届武汉电子商务国际会议(The Eighth Wuhan International Conference on E-Business)

会议地点: 武汉

会议语种:英文

页码: 916-922

在线出版日期: 2009-05-30（万方平台首次上网日期，不代表论文的发表时间）