Earnings Conservatism or Earnings Management?Evidence from China's Stock Market

Therefore, Accounting Earnings Conservatism is the important attribute of accounting information quality.

Based on Basu (1997)\'s model of earnings conservatism, and the establishment of the Audit Committee of the horizontal and vertical dimensions to test the correlation with earnings quality, results for the first dimension test show that there is a significant negative correlation between the voluntary establishment of Audit Committee in Chinese public companies and earnings quality.

Relationship between Earnings Conservatism and Balance-sheet Conservatism of Listed Corporations;

Information leak,disposition effect and earnings momentum

The paper investigates the earnings momentum with the sample of performance forecast.

The two anomalies are earnings momentum and price momentum.

Accounting Reliability,Earning Relevance and Stock Prices:Evidence from Shanghai and Shenzhen Stock Markets;

As one of the key characteristics financial reporting of listed companies,earnings timeliness plays an important role in contracting between company management and stakeholders.

Using company s earnings timeliness proxy for this usefulness,this paper provide empirical evidence that the usefulness of earnings timeliness is distinct from other company characteristics and has negative effect on company s incentive plans such as equity-based incentives and compensation plans significantly.