Please use this identifier to cite or link to this item: https://hdl.handle.net/20.500.12540/300
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dc.contributor.advisorLiu, Su-Pingen_US
dc.contributor.authorXiong, Nien_US
dc.date.accessioned2020-12-10T01:53:13Z-
dc.date.available2020-12-10T01:53:13Z-
dc.date.issued2020-
dc.identifier.citationXiong, N. (2020). Real earnings management through sales manipulation and firms' performance [Unpublished bachelor's thesis]. Wenzhou-Kean Universityen_US
dc.identifier.urihttps://hdl.handle.net/20.500.12540/300-
dc.description.abstractThe 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.en_US
dc.format.extent27 pagesen_US
dc.format.mimetypeapplication/pdfen_US
dc.language.isoengen_US
dc.rights.urihttps://creativecommons.org/licenses/by-nc/4.0/-
dc.titleReal earnings management through sales manipulation and firms' performanceen_US
dc.typeThesisen_US
dc.rights.licenseAttribution-NonCommercial 4.0 International (CC BY-NC 4.0)en_US
wku.groupCollege of Business and Public Managementen_US
wku.identifier.studentID1025914en_US
dc.subject.keywordsReal Earnings Managementen_US
dc.subject.keywordsSales Manipulationen_US
dc.subject.keywordsFinancial Performanceen_US
dc.subject.keywordsChinese A-listed Companiesen_US
wku.thesis.degreeBachelor of Scienceen_US
wku.degree.disciplineAccountingen_US
wku.degree.grantorWenzhou-Kean Universityen_US
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