Earnings Management, Annual Report and Accounting Comparability

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aut.relation.endpage68
aut.relation.issue10en_NZ
aut.relation.journalInternational journal of Business and Managementen_NZ
aut.relation.pages18
aut.relation.startpage51
aut.relation.volume11en_NZ
aut.researcherSu, Roger
dc.contributor.authorSu, Ren_NZ
dc.contributor.authorYang, Zen_NZ
dc.contributor.authorZhou, Sen_NZ
dc.contributor.authorLi, Yen_NZ
dc.date.accessioned2017-02-01T03:40:44Z
dc.date.available2017-02-01T03:40:44Z
dc.date.copyright2016-10-31en_NZ
dc.date.issued2016-10-31en_NZ
dc.description.abstractUsing the Chinese A-share listed firms over the period from 2005 to 2012, this paper examines the relationships between earnings management, annual report patch and accounting comparability. The empirical results indicate that Chinese listed companies tend to release their annual report patch after implementing accrual earnings management, but the Chinese listed companies are not likely to release their annual report patch after implementing real earnings management. Disclosing an annual report patch after implementing earnings management may have a positive impact on accounting comparability. This result indicates that an annual report patch published by sample firms may rectify disclosed errors or earnings management of a previous annual report, as a result accounting information quality will be improved.
dc.identifier.citationInternational Journal of Business and Management, Volume 11 (10), doi: 10.5539/ijbm.v11n10p51
dc.identifier.doi10.5539/ijbm.v11n10p51
dc.identifier.issn1833-8119en_NZ
dc.identifier.urihttps://hdl.handle.net/10292/10301
dc.publisherCanadian Center of Science and Education
dc.rightsCopyright for this article is retained by the author(s), with first publication rights granted to the journal. This is an open-access article distributed under the terms and conditions of the Creative Commons Attribution license (http://creativecommons.org/licenses/by/4.0/).
dc.rights.accessrightsOpenAccessen_NZ
dc.subjectReal earnings management (REM); Accrual earnings management (AEM); Annual report patch; Accounting comparability
dc.titleEarnings Management, Annual Report and Accounting Comparabilityen_NZ
dc.typeJournal Article
pubs.elements-id219226
pubs.organisational-data/AUT
pubs.organisational-data/AUT/Business & Law
pubs.organisational-data/AUT/Business & Law/Accounting
pubs.organisational-data/AUT/Business & Law/Accounting/Accounting PBRF 2012
pubs.organisational-data/AUT/Faculty of Business, Economics and Law
pubs.organisational-data/AUT/Faculty of Business, Economics and Law/Accounting
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