Information Transparency and Earnings Management - Evidence from China’s Multi-Tiered Capital Market System

DOI

10.2991/icmesd-18.2018.1How to use a DOI?

Keywords

Information disclosure, Transparency, Earnings management.

Abstract

How to better reduce asymmetric information and lower management flexibility has drawn much attention after a series of financial scandals. To this end, Shenzhen Stock Exchange (SZSE) finished the first appraisal of information disclosure of listed companies in 2001. Building on the work of the implementation of the appraisal, this paper investigates the relation between the information transparency and earnings management.We conclude that establishing the information disclosure system to force managers to provide more information can also lower their use of accruals-based earnings management.

Copyright

© 2018, 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/).

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TY  - CONF
AU  - Yong-Yi Li
PY  - 2018/05
DA  - 2018/05
TI  - Information Transparency and Earnings Management - Evidence from China’s Multi-Tiered Capital Market System
BT  - Proceedings of the 4th Annual International Conference on Management, Economics and Social Development (ICMESD 2018)
PB  - Atlantis Press
SP  - 1
EP  - 6
SN  - 2352-5428
UR  - https://doi.org/10.2991/icmesd-18.2018.1
DO  - 10.2991/icmesd-18.2018.1
ID  - Li2018/05
ER  -