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Readability and Earnings Management : Evidence from Chinese Listed Companies
| Content Provider | Semantic Scholar |
|---|---|
| Author | Cheng, Jinfeng |
| Copyright Year | 2018 |
| Abstract | This paper attempts to find the connection between earnings management and the readability of annual reports. We use STATA15.0 to search data of China's stock market annual report from 2012 to 2016. This study is based on 1163 listed companies in China stock market, and use Software developed by s Taiwan scholars, it can generate a FOG INDEX assessing the readability of the annual report. We measure earnings management using the modified Jones model and adjusted cash flow accounting. The results show a significant positive correlation between manipulative accruals and the FOG INDEX. Keywords—earnings management, annual report readability, management discussion and analysis (MD&A) |
| File Format | PDF HTM / HTML |
| Alternate Webpage(s) | https://download.atlantis-press.com/article/25903726.pdf |
| Language | English |
| Access Restriction | Open |
| Content Type | Text |
| Resource Type | Article |
