The Relationship of Nonfinancial Performance Measures and Earnings Management
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.
H. Wang, B.J. Zhang, X.Z. Liu, D.Z. Luo, S.B. Zhong
Y. Xu and J. Zhang, "The Relationship of Nonfinancial Performance Measures and Earnings Management", Advanced Materials Research, Vols. 143-144, pp. 1290-1294, 2011