Paper Title:
The Relationship of Nonfinancial Performance Measures and Earnings Management
  Abstract

By using 62 China’s listed companies’ data and considering environmental uncertainty, I analyze the links of earnings management to nonfinancial performance measures, and then the relationships of earnings management and three suborder nonfinancial performance measures. The empirical results test that nonfinancial performance measures can help to control earnings management under increased environmental uncertainty, and so do internal process measures and learning & growth measures.

  Info
Periodical
Advanced Materials Research (Volumes 143-144)
Edited by
H. Wang, B.J. Zhang, X.Z. Liu, D.Z. Luo, S.B. Zhong
Pages
1290-1294
DOI
10.4028/www.scientific.net/AMR.143-144.1290
Citation
Y. Xu, J. Zhang, "The Relationship of Nonfinancial Performance Measures and Earnings Management", Advanced Materials Research, Vols. 143-144, pp. 1290-1294, 2011
Online since
October 2010
Authors
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Price
$32.00
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