Earnings Management in Response to Non-tradable Share Reform of Listed firms in China
This paper investigates whether accounting earnings of listed firms are managed in response to the nontradable share reform in a sample of listed firms that implement the reform in 2005 and 2006 in China. The results show that there is significant earnings management to decrease earnings for the year prior to the reform in the listed firms that implement nontradable share reform in 2006, while there is no significant earnings management to increase earnings in the same year of the reform in the listed firms that implement non-tradable share reform in 2005. There is no significant earnings management to decrease earnings for the year of 2004 in all the listed firms that implement the non-tradable share.
earnings management non-tradable share reform listed firms accounting accruals
Tan Qingmei He Kaiyu
College of Management and Economics Tianjin University Tianjin, China
国际会议
重庆
英文
141-144
2011-08-20（万方平台首次上网日期，不代表论文的发表时间）