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Empirical Test for Earnings Management of Top Managers＇ Change in listed companies

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Journal of Systems Science and Information 2006年第2期4卷 267-288页

Top managers play a significant role on business decision in listed companies. The frequency of top managers＇ change is rather high all along. Whether those listed companies which top managers changed can really improve performances？ In this paper, we will discuss whether listed companies improve the financial index through earning management and give some advice on top managers＇ change in listed companies in China.

关键词： earnings management top managers' change listed companies model

The Relationship Between Financial Constraints and Cash-Cash Flow Sensitivity of Chinese listed companies

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Journal of Systems Science and Information 2007年第3期5卷 279-288页

作者： Li Jin Yah Zheng Management School University of Electronic Science and Technology of China Chengdu 610054 China Accounting School Southwest University of Finance and Economics Chengdu 610074 China

With the cash-cash flow sensitivity theory originally proposed by Heitor et al, this paper conducts an empirical study on the relationship between the cash-cash flow sensitivity and the financial constraint of A-share listed companies in China. The results indicate：（1） the financially constrained firms display significantly positive cash- cash flow sensitivities, while financially unconstrained firms show insignificant cash-cash flow sensitivities. （2） The cash-cash flow sensitivity is significantly negatively correlated with firms＇ earning profit ability and repaying debt ability, and the degree of the financial constraint changes in opposite directions with firms＇ earning profit ability and repaying debt ability, thus the cash-cash flow sensitivity and the degree of the financial constraint changes in the same direction.

关键词： listed companies cash-cash flow sensitivity financial constraints

Market value management＇s effects on listed companies

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Journal of Modern Accounting and Auditing 2008年第12期4卷 21-26页

作者： PENG Lan School of Accounting Zhongnan University of Economics and Law Wuhan 430073 China

The reformation of equity-split on April 29th, 2005, has promoted market value management and created the necessary conditions for market value management. With the purpose of stabilizing and enhancing corporate market value and realizing stockholders＇ wealth maximization, the market value management becomes especially important for all listed companies. This paper begins with the general introduction of market value management including its definition, contents and performance evaluation systems, appraises the best 10 market value management listed companies during 2007-2008. Then analyzes the benefits of the market value management on the Guizhou Maotai which has gained great achievements on market value management, and finally draw conclusions about market value management＇s general effects on listed companies.

关键词： market value management listed companies performance evaluation investor relationship management

Annual risk reporting of listed companies in Malaysia

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Journal of Modern Accounting and Auditing 2010年第8期6卷 26-37页

作者： Ruhaya Atan Enny Nurdin Sutan Maruhun Wan Hasnah Wan A bdul Kadir Kamaruzaman Jusoff Faculty of Accountancy Accounting Research Institute Universiti Teknologi MARA Shah Alam 40450 Selangor Malaysia Finance Department Universiti Teknologi MARA Segamat 85009 Johor Malaysia Faculty of Forestry Universiti Putra Malaysia Serdang 43400 Selangor Malaysia

This study examines risk reporting in annual reports of Malaysian listed companies. The mandatory and voluntary disclosures of risk information are analyzed and the authors examine whether a relationship exists between company size, leverage, and industry type and risk disclosure levels. 150 listed companies from five industries are selected as sample. Content analysis and risk disclosure index of dichotomous measurement are used in data collection. Overall the results indicate that level of risk information disclosed in the annual reports is still minimal. OLS （Ordinary least squares） regression analysis indicates that the level of risk information disclosure is positively associated with size and not with leverage. However, a mixed result has been found for industry type; where only property industry shows a significant relationship with level of risk disclosure, and not for the other industries. This study contributes to financial reporting literature in relation to risk reporting, particularly the practice of Malaysian companies. Findings from this study are also useful to regulators and accounting standard setting body to assess the level of compliance to regulations and standards relating to risk reporting by these companies. More studies are required to further understand the importance of risk information disclosure, such as risk disclosure within specific industry, cross-country studies and usefulness of risk information disclosure from the stakeholders＇ perspectives.

关键词： risk reporting annual reports listed companies risk

Construction of Evaluation Index System of Accounting Earnings Quality of listed companies

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International English Education Research 2017年第3期 75-77页

作者： XU Chuan Shanghai University of Engineering Science China

Based on the principle of cost-benefit and comprehensibility of the design of accounting earnings quality, this paper establishes a single evaluation index from four aspects： persistence, cash security, growth and safety, and sets out the comprehensive evaluation of accounting earnings quality The index evaluates the quality of accounting earnings.

关键词： EQI Accounting Earnings Quality listed companies

Efficiency Analysis on Financing Modes of the listed companies in Cultural Creative Industry

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Efficiency Analysis on Financing Modes of the Listed Compani...

2016战略管理国际会议

作者： Luo Dan Yang Yongzhong Business school Sichuan University Business School Putian University

Financing has been a bottleneck restricting the development of cultural creative companies. This paper uses data envelopment analysis(DEA), selects 34 cultural creative companies listed in the small and medium-sized enterprises(SME) and growth enterprise market(GEM) Board of Shanghai and Shenzhen stock market, and then makes an empirical analysis on financing efficiency from different financing sources. The results show that the overall financing efficiency of the cultural creative industry is rather low, and different financing modes affect the efficiency, while the input redundancy is quite serious in external financing mode. Besides, financing efficiency disparity exists among different industries. The cultural creative companies should reduce input redundancy, avoid all kinds of waste of resources, focus on improving the efficiency of science and technology, facilitate the role of the creative talents, and adopt the industrial cluster financing mode in order to improve financing efficiency.

关键词： financing efficiency DEA cultural creative industry listed companies

The Empirical Study on Evaluation of Hebei Corporate Social Responsibility——Take listed companies in SSE and SZSE for Example

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The Empirical Study on Evaluation of Hebei Corporate Social ...

2011 3rd IEEE International Conference on Information Management and Engineering(ICIME 2011)

作者： Hong Xu School of Business Administration Northeastern University NEU Shen Yang China Yang Xihuai School of Business Administration Northeastern University NEU Shen Yang China

According to the stakeholder theory,based on research achievements on hand,the thesis applies interviews and other methods to establish a set of Hebei corporate social responsibility evaluation index system which consists of 5 first-class indexes and 12 second-class *** this basis,through empirical studies on 26 listed companies in Shanghai Stock Exchange（SSE）and Shenzhen Stock Exchange（SZSE）,a model for evaluating corporate social responsibly of Hebei is *** order to prove the validity,we apply the model to make comprehensive evaluation of corporate social responsibility in Hebei over the past five *** results of this comprehensive evaluation show that the social responsibility of the enterprises in Hebei is still in the unbalanced state,and among them,the social responsibility varies wildly,and they as a whole have made limited contributions to the stakeholders other than the stockholders.

关键词： Stakeholders Corporate Social Responsibility Evaluation Index System listed companies

The Research on Violations and Countermeasures to Accounting Information Disclosure of the listed companies in China

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The Research on Violations and Countermeasures to Accounting...

第十一届全国经济管理院校工业技术学研究会

作者： Xinan WANG,Qiang ZHANG Business school,Xian University of Finance and Economics,,Xian,China

In recent years,some listed companies in China has unveiled many problems in terms of information disclosure,which were criticized and implemented punishment by SFC publicly,But some of them actually began to fool the majority of the information needed over a period of time after the punishment,which caused a great *** government’s related department wouldn’t take measures,to some extent,it would even affect the stability of the whole *** thesis analyzed the main problems according to the information violations of listed companies disclosed publicly by SFC from 2006 to 2011,dissected the main causes and types of listed companies,and then combined with domestic and international experiences,proposed some specific recommendations.

关键词： listed companies accounting information disclosure violations countermeasures

Research of Financial Risk Warning Model of listed companies in the Supply Chain Environment

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Research of Financial Risk Warning Model of Listed Companies...

第24届中国控制与决策会议

作者： Lijun Li,Lei Wang ,Liping Yu School of Business Administration, Northeastern University, Shenyang, Liaoning, China,110000

The purpose of this paper is to study the problem about financial risk early-warning of listed companies in the supply chain environment. Based on a comprehensive overview of the issue of listed companies’ financial risk early warning, it tries to build a warning model of the core enterprise’s financial risk in the supply chain environment, and does a case study to test its practicality. The model, which integrates a number of mature theories and early-warning models, uses the method of modern technology, statistical tools and financial risk management theory. This paper studies the financial early-warning methods of listed companies in supply chain environment, and provides a comprehensive early-warning program, which can identify the potential risks. The improved traditional early-warning model is introduced into a new area. The system of financial indexes and non-financial indexes are re-established, considering the particularity of financial risks in supply chain environment, indexes related are reselected.

关键词： Financial risk early-warning Supply chain management listed companies Efficacy coefficient method