Empirical Research on Earnings Management of Listed Companies in China  

作　　者：ZHANG Wenjuan YAO Qian 

机构地区：[1]Shanghai University of Engineering Science, Chin [2]Shanghai University of Engineering Science, China

出　　处：《International English Education Research》2018年第3期68-70,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 lind that the loss listed 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：F124.7[经济管理—世界经济] O354[理学—流体力学]