Empirical Study on the Correlation Between Company’s Financial Characteristics and Profit Manipulation --Based on Information of Listed Companies in IT Industry

DOI

10.2991/asshm-13.2013.202How to use a DOI?

Keywords

Profit Manipulation, Financial Characteristics, Listed Companies

Abstract

In China, the earnings indicators have been manipulated in quite many listed companies. If investors make their predictions based on these un-stabilized indicators, the result is not guaranteed to be correct. This article is trying to analyze the overall financial characteristics of companies that are subject to profit manipulation and discover the underlying principles. By revealing the financial characteristics of those companies that prone to profit manipulation, investors will be guided to identify the listed company’s true profitability..

Copyright

© 2013, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - YunYan Song
PY  - 2013/12
DA  - 2013/12
TI  - Empirical Study on the Correlation Between Company’s Financial Characteristics and Profit Manipulation --Based on Information of Listed Companies in IT Industry
BT  - Proceedings of the 2013 International Conference on Advances in Social Science, Humanities, and Management
PB  - Atlantis Press
SP  - 1086
EP  - 1091
SN  - 1951-6851
UR  - https://doi.org/10.2991/asshm-13.2013.202
DO  - 10.2991/asshm-13.2013.202
ID  - Song2013/12
ER  -