Proceedings of the 4th Annual International Conference on Management, Economics and Social Development (ICMESD 2018)

Information Transparency and Earnings Management - Evidence from China’s Multi-Tiered Capital Market System

Authors
Yong-Yi Li
Corresponding Author
Yong-Yi Li
Available Online May 2018.
DOI
https://doi.org/10.2991/icmesd-18.2018.1How to use a DOI?
Keywords
Information disclosure, Transparency, Earnings management.
Abstract
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.
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Proceedings
4th Annual International Conference on Management, Economics and Social Development (ICMESD 2018)
Part of series
Advances in Economics, Business and Management Research
Publication Date
May 2018
ISBN
978-94-6252-533-7
ISSN
2352-5428
DOI
https://doi.org/10.2991/icmesd-18.2018.1How to use a DOI?
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  -