Real earnings management through sales manipulation and firms' performance

Please use this identifier to cite or link to this item: https://hdl.handle.net/20.500.12540/300

Title:	Real earnings management through sales manipulation and firms' performance
Authors:	Xiong, Ni
Issue Date:	2020
Source:	Xiong, N. (2020). Real earnings management through sales manipulation and firms' performance [Unpublished bachelor's thesis]. Wenzhou-Kean University
Abstract:	The purpose of this study is to reveal the relationship between real earnings management through sales manipulation and firms’ performance of Chinese A-listed companies. I analyze the abnormal level of operating cash flow to indicate real earnings management through sales manipulation. A fixed-effect panel data for firms from 1998 to 2016 is used for regressions. The results indicate that ROA has a significant negative relationship with real earnings management through sales manipulation. However, ROE does not have a significant relationship with sales manipulation due to the threshold regulation set by CSRC.
URI:	https://hdl.handle.net/20.500.12540/300
Appears in Collections:	Theses and Dissertations