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Information Engineering and Education Science
book

Information Engineering and Education Science

by Dawei Zheng
May 2015
Intermediate to advanced content levelIntermediate to advanced
416 pages
21h 33m
English
CRC Press
Content preview from Information Engineering and Education Science
29
Information Engineering and Education Science – Zheng (Ed.)
© 2015 Taylor & Francis Group, London, ISBN 978-1-138-02655-1
The relation between equity incentives and earnings
management in China
Yang Cai & Lin Zhang
Harbin University of Commerce, Harbin, China
ABSTRACT: Taken Chinese A-share listed firms that implement equity incentives in 2011 as samples,
this study empirically researches the relation between equity incentives and earnings management in
China. The cross-section modified Jones model is used to measure the degree of earnings management.
Then, the paired sample T test and multiple linear regression method are used in the analysis. The results
show that the listed firms widely manipulate downward earnings management before the announcement ...
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Publisher Resources

ISBN: 9781138026551