EARNINGS MANAGEMENT AND CHANGES IN THEACCOUNTING STANDARD ON BAD DEBTPROVISIONS EVIDENCE FROM CHINESE LISTEDFIRMS-中国期刊网

摘要 TheUSGAAPisbelievedtobethebestandmostcomprehensivesetofaccountingstandardsintheworld.However,theEnronscandalhasmadetheworldreconsiderit.AccordingtoresearchreportsbytheUSSECandFASB,principle-basedaccountingstandardsshouldbeadoptedintheUS.Butwhichisbetter,aGAAPbasedonprinciplesoronrules?Byconsideringtheshiftfromarule-basedaccountingstandardtoaprinciple-basedoneonbaddebtprovisionsinChina,thispaperexaminestheassociationbetweenearningsmanagementandtypesofaccountingstandards.Wefindthatlistedfirmsaremorelikelytomanageearningswithdiscretionunderprinciple-basedaccountingstandards,whilerule-basedaccountingstandardslimitfirms'earningsmanagementbehaviour.

1DUAN Yun WANG Yao-wu CAO Lin. Case analysis on earnings management action based on issue right：Evidence from Chinese listed companies.会计学,2007-04.
2Mazrah Malek;Saidatunur Fauzi Saidin. Auditor Switching and Investors＇ Reliance on Earnings： Evidence From Bursa Malaysia.会计学,2014-07.
3Tong Chee Kiong. Five Changes Emerge from Chinese Families.人口学,2014-01.
4JianboZhou. FUNDAMENTAL INFORMATION, EARNINGS QUALITY,AND FUTURE EARNINGS： EMPIRICAL EVIDENCE FROM CHINA＇s A-SHARE LISTED COMPANIES.会计学,2004-01.
5Dong Weiming;Huang Qian;Shi Jun. An Empirical Study on the Relationship Between Growth and Earnings Management of Chinese Listed Corporation.会计学,2016-11.
6Nor Balkish Zakaria Dalila Daud. Does Big 4 Affect the Earnings Response Coefficient （ERC）？ Evidence From Malaysia.会计学,2013-09.
7Eugenio D'Amico;Elisabetta Mafrolla. The Importance of Earnings Management Detection Models to Identify Fraud： A Case From Italian Listed Firms.会计学,2013-01.
8. Airline Changes：The Good,Bad and Ugly.教育学,2014-12.
9Luping Wang Wei Zhou. Differentiating and Subdividing for Concept of Earnings Management.会计学,2006-02.
10Bing Ni. Silent Large Shareholders and Entrenched Bank Management： Evidence from the Banking Crisis in Japan.政治经济学,2005-01.

EARNINGS MANAGEMENT AND CHANGES IN THEACCOUNTING STANDARD ON BAD DEBTPROVISIONS EVIDENCE FROM CHINESE LISTEDFIRMS

来源期刊

相关推荐

同分类资源更多

相关关键词

EARNINGS MANAGEMENT AND CHANGES IN THEACCOUNTING STANDARD ON BAD DEBTPROVISIONS EVIDENCE FROM CHINESE LISTEDFIRMS

来源期刊

相关推荐

同分类资源 更多

相关关键词

同分类资源更多