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Do Investors See Through Accounting Profitability and Recognize Efficiency? Evidence from Chinese Listed Companies

Xie, Wenjuan - 2017

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

Relative earnings and firm performance : evidence from publicly-listed firms in China, 2005-2012

Bai, Peiwen; Cheng, Wenli - 2014

Persistent link: https://www.econbiz.de/10011345855

Earnings Management and the Effect of Earnings Quality in Relation to Stress Level and Bankruptcy Level of Chinese Listed Firms

Li, Feng - 2013

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

The Effect of Financial Status on Earnings Quality of Chinese Listed Firms

Li, Feng - 2014

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