Please use this identifier to cite or link to this item:
https://hdl.handle.net/20.500.12540/300
DC Field | Value | Language |
---|---|---|
dc.contributor.advisor | Liu, Su-Ping | en_US |
dc.contributor.author | Xiong, Ni | en_US |
dc.date.accessioned | 2020-12-10T01:53:13Z | - |
dc.date.available | 2020-12-10T01:53:13Z | - |
dc.date.issued | 2020 | - |
dc.identifier.citation | Xiong, N. (2020). Real earnings management through sales manipulation and firms' performance [Unpublished bachelor's thesis]. Wenzhou-Kean University | en_US |
dc.identifier.uri | https://hdl.handle.net/20.500.12540/300 | - |
dc.description.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. | en_US |
dc.format.extent | 27 pages | en_US |
dc.format.mimetype | application/pdf | en_US |
dc.language.iso | eng | en_US |
dc.rights.uri | https://creativecommons.org/licenses/by-nc/4.0/ | - |
dc.title | Real earnings management through sales manipulation and firms' performance | en_US |
dc.type | Thesis | en_US |
dc.rights.license | Attribution-NonCommercial 4.0 International (CC BY-NC 4.0) | en_US |
wku.group | College of Business and Public Management | en_US |
wku.identifier.studentID | 1025914 | en_US |
dc.subject.keywords | Real Earnings Management | en_US |
dc.subject.keywords | Sales Manipulation | en_US |
dc.subject.keywords | Financial Performance | en_US |
dc.subject.keywords | Chinese A-listed Companies | en_US |
wku.thesis.degree | Bachelor of Science | en_US |
wku.degree.discipline | Accounting | en_US |
wku.degree.grantor | Wenzhou-Kean University | en_US |
Appears in Collections: | Theses and Dissertations |
Files in This Item:
File | Description | Size | Format | |
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wku_etd001_cbpm01_000273.pdf | 331.53 kB | Adobe PDF | View/Open |
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