عنوان انگلیسی مقاله:

The Effect of Financial Status on Earnings Quality of Chinese Listed Firms

ترجمه عنوان مقاله: تأثیر وضعیت مالی بر کیفیت سود بنگاه های پذیرفته شده در بورس چین

رشته: مالی و حسابداری

سال انتشار: 2014

تعداد صفحات مقاله انگلیسی: 31 صفحه

منبع:Journal of Asia Pacific Business

نوع فایل: pdf

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Abstract

This paper investigates the relation between accounting-based earnings quality attributes and the financial status of Chinese companies listed in Shanghai and Shenzhen stock exchanges from 2005 to 2007 by classifying them as either ‘healthy’ or ‘bankrupt’ firms. We find that accruals quality, earnings predictability and earnings smoothness are significantly different between healthy and bankrupt firms, but not earnings persistence. Additional analysis undertaken indicates that firm categories (‘healthy’, ‘financially-distressed’, and ‘bankrupt’) based on financial status does not indicate distinct differences in earnings quality attributes.
Keywords: financial status, healthy, bankrupt, earnings quality, China

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