Su, RYang, ZZhou, SLi, Y2017-02-012017-02-012016-10-312016-10-31International Journal of Business and Management, Volume 11 (10), doi: 10.5539/ijbm.v11n10p511833-8119https://hdl.handle.net/10292/10301Using 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.Copyright 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/).Real earnings management (REM); Accrual earnings management (AEM); Annual report patch; Accounting comparabilityJournal ArticleOpenAccess10.5539/ijbm.v11n10p51