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- W2367536144 abstract "Earnings management by the listed companies with meager profits is apt to arise because of the special motivations and conditions.This paper confirms the viewpoint with a histogram of frequency distribution of ROE in the Shanghai and Shenzhen stock markets in 2004.It showed that the listed companies with meager profits do not manage their earnings better by making use of ordinary accrual items significantly.These results provide important implications for security and accounting regulations." @default.
- W2367536144 created "2016-06-24" @default.
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- W2367536144 date "2006-01-01" @default.
- W2367536144 modified "2023-09-24" @default.
- W2367536144 title "An Empirical Analysis on Earnings Management of Listed Companies with Meager Profits" @default.
- W2367536144 hasPublicationYear "2006" @default.
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