Research on Earnings Management of Chinese Listed Companies in Electrical Industry: Taking Wintime Energy as an Example

Kehan Zhou ()
Additional contact information
Kehan Zhou: Shanghai Lixin University of Accounting and Finance, Department of Accounting

A chapter in Proceedings of the 2022 2nd International Conference on Economic Development and Business Culture (ICEDBC 2022), 2022, pp 1762-1769 from Springer

Abstract: Abstract China as one of the significant emerging markets is high attention to the reality of financial reports. While earnings management is likely to impact the accuracy of accounting information, disturb the market and influence the stakeholder’s judgement. It is essential to research the motivation and detailed method of earnings management for better control of this behaviour. This study, therefore, is based on a case analysis of Wintime Energy, which aims to analyse the rationality of the behaviour of changing accounting estimates to realise earnings management. For this, a study is conducted by researching the time and policy of accounting estimate change and comparing the changed policies with other similar enterprises. Then, this paper analyzes the effect of this change using the stock price, financial indicators, and other related factors. The results indicate that the behaviour of Wintime Energy's accounting estimate change was unreasonable The intention to manipulate profits and alleviate capital flow problems could be verified.

Keywords: Change of accounting estimate; Earnings management; Depreciation of fixed assets (search for similar items in EconPapers)
Date: 2022
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-036-7_263

Ordering information: This item can be ordered from
http://www.springer.com/9789464630367

DOI: 10.2991/978-94-6463-036-7_263

Access Statistics for this chapter

More chapters in Advances in Economics, Business and Management Research from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().