The Value Quality Evaluating Model of the Listed Companies under the Background of Accounting Information Distortion
This Information asymmetry of capital market can cause accounting information distortion and mislead the performance evaluation of listed companies. We addressed the definition of earnings quality and proposed the evaluation method and key techniques of its four dimensions: authenticity,stability,risk,and Sustainability. With many evaluation techniques and on the basis of FAHP method,we developed a four dimensions model and discussed earnings quality by taking the listed companies of,electric power industry in 2005 as examples.
accounting information distortion earnings manipulation Value quality evaluating model earnings quality
Hong Yao
Department of Management Dalian University of Technology Dalian,China
国际会议
香港
英文
278-282
2010-08-17（万方平台首次上网日期，不代表论文的发表时间）