Proceedings of the 2022 2nd International Conference on Economic Development and Business Culture (ICEDBC 2022)

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Research on Earnings Management of Chinese Listed Companies in Electrical Industry: Taking Wintime Energy as an Example

Authors
Kehan Zhou1, *
1Department of Accounting, Shanghai Lixin University of Accounting and Finance, Shanghai, China
*Corresponding author. Email: wfzczkh@163.com
Corresponding Author
Kehan Zhou
Available Online 31 December 2022.
DOI
10.2991/978-94-6463-036-7_263How to use a DOI?
Keywords
Change of accounting estimate; Earnings management; Depreciation of fixed assets
Abstract

China as one of the significant emerging markets is high attention to the reality of financial reports. While earnings management is likely to impact the accuracy of accounting information, disturb the market and influence the stakeholder’s judgement. It is essential to research the motivation and detailed method of earnings management for better control of this behaviour. This study, therefore, is based on a case analysis of Wintime Energy, which aims to analyse the rationality of the behaviour of changing accounting estimates to realise earnings management. For this, a study is conducted by researching the time and policy of accounting estimate change and comparing the changed policies with other similar enterprises. Then, this paper analyzes the effect of this change using the stock price, financial indicators, and other related factors. The results indicate that the behaviour of Wintime Energy's accounting estimate change was unreasonable The intention to manipulate profits and alleviate capital flow problems could be verified.

Copyright
© 2022 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2022 2nd International Conference on Economic Development and Business Culture (ICEDBC 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
31 December 2022
ISBN
10.2991/978-94-6463-036-7_263
ISSN
2352-5428
DOI
10.2991/978-94-6463-036-7_263How to use a DOI?
Copyright
© 2022 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Kehan Zhou
PY  - 2022
DA  - 2022/12/31
TI  - Research on Earnings Management of Chinese Listed Companies in Electrical Industry: Taking Wintime Energy as an Example
BT  - Proceedings of the 2022 2nd International Conference on Economic Development and Business Culture (ICEDBC 2022)
PB  - Atlantis Press
SP  - 1762
EP  - 1769
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-036-7_263
DO  - 10.2991/978-94-6463-036-7_263
ID  - Zhou2022
ER  -