The Relationship of Nonfinancial Performance Measures and Earnings Management

Abstract:

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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 and 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

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$35.00

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