An Empirical Research on the Preference in Earnings Management Methods of Listed Companies with Meager Profit

摘要：

This paper selected a sample of A-shares in Shanghai and Shenzhen Stock Exchanges whose ROE fall in the range of 0%-1% (namely listed companies with meager profit) during the three years of 2004-2006. Based on the multiple linear regression method, and by studying the profit structure of listed companies with meager profit, the thesis confirmed that listed companies with meager profit do have preference in choosing earnings management methods, and the most favorite way for listed companies with meager profit to manage earnings is to take advantage of the net non-operating income. These results provide important implications for investors and the securities regulatory authorities to judge earnings quality of listed companies with meager profit correctly.

作者: Liu Yiping Zhang Yi

作者单位: College of Economics and Management, Nanjing University of Aeronautics and Astronautics, 29#, Yudao Street, Nanjing City,210016, China

会议类型: 国际会议

会议名称: 2009 IEEE International Conference on Grey System and Intelligent Services(2009 IEEE灰色系统与服务科学国际会议)

会议地点: 南京

会议语种:英文

页码: 934-937

在线出版日期: 2009-10-20（万方平台首次上网日期，不代表论文的发表时间）