Annual Report Readability and Earnings Management: Evidence from Chinese Listed Companies
- Jinfeng Cheng, Jixin Zhao, Chang Xu, Haocheng Gong
- Corresponding Author
- Jinfeng Cheng
Available Online September 2018.
- https://doi.org/10.2991/icsshe-18.2018.199How to use a DOI?
- earnings management, annual report readability, management discussion and analysis (MD&A)
- This paper attempts to find the connection between earnings management and the readability of annual reports. We use STATA15.0 to search data of China's stock market annual report from 2012 to 2016. This study is based on 1163 listed companies in China stock market, and use Software developed by s Taiwan scholars, it can generate a FOG INDEX assessing the readability of the annual report. We measure earnings management using the modified Jones model and adjusted cash flow accounting. The results show a significant positive correlation between manipulative accruals and the FOG INDEX.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Jinfeng Cheng AU - Jixin Zhao AU - Chang Xu AU - Haocheng Gong PY - 2018/09 DA - 2018/09 TI - Annual Report Readability and Earnings Management: Evidence from Chinese Listed Companies BT - 2018 4th International Conference on Social Science and Higher Education (ICSSHE 2018) PB - Atlantis Press UR - https://doi.org/10.2991/icsshe-18.2018.199 DO - https://doi.org/10.2991/icsshe-18.2018.199 ID - Cheng2018/09 ER -