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Impact in Earnings Management of Fair Value Measurement Based on Electric Power Industry

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Author(s): Xiaoyan Liu | Yanqing Yu

Journal: International Business Research
ISSN 1913-9004

Volume: 6;
Issue: 8;
Date: 2013;
Original page

ABSTRACT
Earnings management has always been the focus of Accounting Research, but under the new accountingstandards, the introduction of fair value may create space for earnings management of listed companies. Theexistence of earnings management behavior in the power industry, which is a pillar industry in China’s nationaleconomy, is related to the healthy and orderly development of China’s national economy. Based on the relatedfinancial data from 2006 to 2011 of listed companies in electric power industry and from investment income andasset impairment losses two aspects, this paper uses descriptive statistics analysis and regression analysis methodfor empirical research, and then found the existence of earnings management behavior in the power industry.According to conclusions, this paper puts forward relevant suggestions for related information users to analyzingor making decision offering support.
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