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;

This paper chooses the timeliness of accounting earnings as representative of accounting information quality,and investigates how institutional holdings vary with it.

An Empirical Research of Correlation Value of Accounting Earnings and Cash Flows——Evidences from Shanghai & Shenzhen Stock Markets;

An Empirical Study of Accounting Earnings Conservatism of Listed Companies in China;

Size and Book-to-Market Factors in Earnings:Evidence from the Chinese Listed Companies;

In this paper, by sampling A - share firms listed in Shanghai and Shenzhen Stock Exchanges from 1998 to 2002, the author examines the impact on next year s earnings and next two years stock returns measured by accruals as a standard of earnings quality.

The paper expounds the difference between earnings and cash flow,and put for ward the writer s own view:We should use earnings as primary,use cash flow as necessary supplement when we evaluate a corporation s performance.