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The Frequency and Magnitude of Earnings Management in China: Time-Series and Multi-threshold Compari

作者：

Yaping Wanga , Shaw Chenb,  Bing-Xuan Linb

关键词：

Earnings management；Earnings distribution；Avoid l

所属领域：

财务会计

发表年份：

2008年

文献来源：

文献类型：

会议论文

会议论文摘要：

Earnings management is an indicator of the corporate governance quality and investor protection standard. We study the frequencies and magnitudes of earnings management under two different thresholds, zero earnings and prior earnings, in the Chinese market from 1997 to 2004. We model earnings as a mixed-normal distribution and obtain parameter estimators that measure the frequency and magnitude of earnings management. We show that the practice of earnings management has gone up both in frequency and magnitude during the post 2000 period. We also find that the frequency and magnitude of earnings management are higher when firms try to avoid negative earnings than when firms try to report earnings increases. Our findings reflect the current economic environment in China and caution investors on the low disclosure quality in the Chinese stock market.

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