Title: Empirical Study of Earnings Management of ST Listed Companies
Abstract: This paper is on the base of predecessors' studies on the earnings management of loss listed companies. This paper choosing new study period, adopting new research objects - listed companies under special treatment, using new samples, studies the behaviors and features earnings management of loss Listed Companies. First, the description of the change of financial component is provided in the paper, which indicates possible earnings management in the researched years. Second, evidence of earnings management of listed company is provided as a whole by cross-section models. The result suggests that listed companies under special treatment decreases earnings unnatural before the year of special treatment and before two years of free from special treatment. And it is no effective evidence that listed companies have high earnings in the year of special treatment.
Publication Year: 2007
Publication Date: 2007-08-01
Language: en
Type: article
Indexed In: ['crossref']
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Cited By Count: 1
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