Earnings Management of Commercial Banks in China

摘要：

This paper studied earnings management by commercial banks in China.Based on the data of public commercial banks in Chinese stock market from 2005 to 20008,frequency distribution diagram and Z test were used to explore whether banks executives managed earnings for avoiding earnings losses.The frequency diagram of EPS supported that banks executives managed earnings for avoiding earnings losses.The Z test partially supported it.Therefore,conclusion was made that commercial banks in China manipulated reported earnings through making small negative earnings into small positive earnings.

关键词： Earnings management Commercial Banks Frequency Distribution Diagram Z Test

作者: Xu Feng Wang Wei

作者单位: Research Center of Financial Engineering,South China University of Technology Guangzhou,China

会议类型: 国际会议

会议名称: 2010 2nd IEEE International Conference on Information and Financial Engineering(2010年第二届IEEE信息与金融工程国际会议 ICIFE 2010)

会议地点: 重庆

会议语种:英文

页码: 246-249

在线出版日期: 2010-09-17（万方平台首次上网日期，不代表论文的发表时间）