Miss Lijuan Xiao
Current Earnings Management PhenomenonDriven by the Regulators in China
My study will focus on current earnings management phenomenon driven by the regulators in China and describe a broad profile of the nature of earnings management in China.
This study aims at exploring the pervasive phenomenon of earning management among Chinese listed companies currently, to investigate Chinese government and regulator's role in earnings manipulation, to evaluate the data collected from Chinese listed companies by employing existing models to detect earnings management. Based on prior academic literature, I will try to fine-tune the additional variables in order to enhance the efficiency of the modeling of accruals to suit the samples selected from Chinese. It will be interesting for the world to understand and track earnings management perspective in such an emerging but fast developing economy.