@article{ART001638416},
author={JEONGTAEBEOM},
title={국내 상장 중국기업의 이익조정 분석},
journal={JOURNAL OF CHINESE STUDIES},
issn={1229-3806},
year={2012},
number={35},
pages={225-243},
doi={10.26585/chlab.2012..35.011}
TY - JOUR
AU - JEONGTAEBEOM
TI - 국내 상장 중국기업의 이익조정 분석
JO - JOURNAL OF CHINESE STUDIES
PY - 2012
VL - null
IS - 35
PB - CHINESE STUDIES INSTITUTE
SP - 225
EP - 243
SN - 1229-3806
AB - Recently, many Chinese companies has listed their stocks on Korea stock exchange. However, some suspicion on the reliability of financial statements of them has raised after the one Chinese company’s stock trading has suspended due to the delay of release of annual report.
This paper focuses on the quality of financial statements of Chinese companies, the stocks of which are traded in Korea stock exchange. It is evidenced that the discretionary accruals of Chinese companies are significantly larger than the ones of Korean companies. The more discretionary accruals the net income has, the less reliable the financial statement information is since the discretionary accruals are the proxy for the earnings management in the context of accounting research. Therefore, it requires much carefulness while the financial information of foreign companies provided in the securities market is used for our own purpose. Little study, however, has examined where the difference of earnings management between Chinese and domestic companies comes from. Accordingly, the more future research is expected focused on the source of the difference between counties to cope with the globalized trend of securities listing.
KW - Chinese firms;earnings management;discretionary accruals
DO - 10.26585/chlab.2012..35.011
ER -
JEONGTAEBEOM. (2012). 국내 상장 중국기업의 이익조정 분석. JOURNAL OF CHINESE STUDIES, 35, 225-243.
JEONGTAEBEOM. 2012, "국내 상장 중국기업의 이익조정 분석", JOURNAL OF CHINESE STUDIES, no.35, pp.225-243. Available from: doi:10.26585/chlab.2012..35.011
JEONGTAEBEOM "국내 상장 중국기업의 이익조정 분석" JOURNAL OF CHINESE STUDIES 35 pp.225-243 (2012) : 225.
JEONGTAEBEOM. 국내 상장 중국기업의 이익조정 분석. 2012; 35 : 225-243. Available from: doi:10.26585/chlab.2012..35.011
JEONGTAEBEOM. "국내 상장 중국기업의 이익조정 분석" JOURNAL OF CHINESE STUDIES no.35(2012) : 225-243.doi: 10.26585/chlab.2012..35.011
JEONGTAEBEOM. 국내 상장 중국기업의 이익조정 분석. JOURNAL OF CHINESE STUDIES, 35, 225-243. doi: 10.26585/chlab.2012..35.011
JEONGTAEBEOM. 국내 상장 중국기업의 이익조정 분석. JOURNAL OF CHINESE STUDIES. 2012; 35 225-243. doi: 10.26585/chlab.2012..35.011
JEONGTAEBEOM. 국내 상장 중국기업의 이익조정 분석. 2012; 35 : 225-243. Available from: doi:10.26585/chlab.2012..35.011
JEONGTAEBEOM. "국내 상장 중국기업의 이익조정 분석" JOURNAL OF CHINESE STUDIES no.35(2012) : 225-243.doi: 10.26585/chlab.2012..35.011
