Information Transparency and Earnings Management - Evidence from China’s Multi-Tiered Capital Market System
Available Online May 2018.
- https://doi.org/10.2991/icmesd-18.2018.1How to use a DOI?
- Information disclosure, Transparency, Earnings management.
- How to better reduce asymmetric information and lower management flexibility has drawn much attention after a series of financial scandals. To this end, Shenzhen Stock Exchange (SZSE) finished the first appraisal of information disclosure of listed companies in 2001. Building on the work of the implementation of the appraisal, this paper investigates the relation between the information transparency and earnings management.We conclude that establishing the information disclosure system to force managers to provide more information can also lower their use of accruals-based earnings management.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Yong-Yi Li PY - 2018/05 DA - 2018/05 TI - Information Transparency and Earnings Management - Evidence from China’s Multi-Tiered Capital Market System BT - 4th Annual International Conference on Management, Economics and Social Development (ICMESD 2018) PB - Atlantis Press SP - 1 EP - 6 SN - 2352-5428 UR - https://doi.org/10.2991/icmesd-18.2018.1 DO - https://doi.org/10.2991/icmesd-18.2018.1 ID - Li2018/05 ER -