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