An Empirical Analysis of the effect of Non-financial Measures on Earnings Management

摘要：

Using related data of listed companies from China，the paper finds that, the companies that use both non financial measures and financial measures in their compensation plan have less earnings management behaviors than those use only financial measures.

关键词： Non-financial Measures Earnings Managements Performance Evaluation

作者: XU Yan WANG Min LI Hongmei

作者单位: College of Management and Economics, North China University of Technology, P.R.China, 100144 College College of Management and Economics, North China University of Technology, P.R.China, 100144 College of Science, North China University of Technology, P.R.China, 100144

会议类型: 国际会议

会议名称: 2009 International Institute of Applied Statistics Studies(2009 国际应用统计学术研讨会)

会议地点: 青岛

会议语种:英文

页码: 1-7

在线出版日期: 2009-07-25（万方平台首次上网日期，不代表论文的发表时间）