An Empirical Study on Earnings Management of Loss Listed Companies in China  

作　　者：ZHANG Wenjuan YAO Qian 

机构地区：[1]School of Management of Shanghai University of Engineering Science, China [2]School of Management of Shanghai University of Engineering Science. China

出　　处：《International English Education Research》2018年第1期67-69,共3页国际英语教育研究（英文版）

摘　　要：This paper studies the issue of earnings management of loss listed companies in our country. We find that the loss llsted companies did not make any significant profit-making earnings management during the first loss year, while in the turning-around year, they made clear profit-making earnings management. This shows that the loss listed companies in order to avoid continuous losses, to prevent the company＇s stock price continued to decline, will be in the loss-making annual profit management.

关 键 词：Earnings management Net profit Cash flow ACCRUALS 

分 类 号：O354[理学—流体力学] F124.7[理学—力学]