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This paper investigates the link between earnings management and earnings quality for the Chinese firms listed in the Shanghai and Shenzhen stock exchanges from 2003 to 2007. The earnings quality is measured by four separate earnings attributes: accruals quality, earnings persistence, earnings...
Persistent link: https://www.econbiz.de/10013076491
This paper studies the accounting performance measure, profit efficiency and investor valuation of 1,262 Chinese firms … listed in Shanghai and Shenzhen Stock Exchanges from 2001 to 2010. Profit efficiency is defined as the ratio of actual profit … realized to the optimal profit described by stochastic frontier approach. An estimation of robust ordinary least square model …
Persistent link: https://www.econbiz.de/10012971591
This paper investigates the relation between accounting-based earnings quality attributes and the financial status of Chinese companies listed in Shanghai and Shenzhen stock exchanges from 2005 to 2007 by classifying them as either ‘healthy' or ‘bankrupt' firms. We find that accruals...
Persistent link: https://www.econbiz.de/10013057689
This paper studies the accounting performance measure, profit efficiency and investor valuation of 1,262 Chinese firms … listed in Shanghai and Shenzhen Stock Exchanges from 2001 to 2010. Profit efficiency is defined as the ratio of actual profit … realized to the optimal profit described by stochastic frontier approach. An estimation of robust ordinary least square model …
Persistent link: https://www.econbiz.de/10013063934
managerial stress, also relative to known health risks …
Persistent link: https://www.econbiz.de/10012496103
Morgan table as a sample. Data was analyzed using independent t-test. Results showed that the average ratio of gross profit … average ratio of gross profit to total assets (ROI) before the implementation of corporate governance. There was no … profit to total assets (ROA) in companies after the application of corporate governance and average ratio of net profit to …
Persistent link: https://www.econbiz.de/10012063091
Persistent link: https://www.econbiz.de/10003819850
Persistent link: https://www.econbiz.de/10010520023
This paper presents the problem of working capital management, profitability and risk represented by working capital strategy. According to the theory the more working capital is engaged in the company resulting in higher liquidity the lower the profitability and risk connected to the liquidity....
Persistent link: https://www.econbiz.de/10010351209
Persistent link: https://www.econbiz.de/10001677023