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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 Real earnings management through sales manipulation and firms' performance [Unpublished bachelor's thesis].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 |
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| File | Description | Size | Format | |
|---|---|---|---|---|
| wku_etd001_cbpm01_000273.pdf | 331.53 kB | Adobe PDF |  View/Open |
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