Academic Journals Database
Disseminating quality controlled scientific knowledge

Managers’ Bad Accounting Behaviors of Listed Companies in China

Author(s): Xiaofeng TIAN

Journal: International Business and Management
ISSN 1923-841X

Volume: 3;
Issue: 1;
Start page: 34;
Date: 2011;
Original page

Keywords: Bad accounting behaviors | Managers | Listed companies | The quality of accounting information

Managers’ unintentional or intentional bad accounting behaviors will result in poor quality of accounting information of listed companies, making a great extent to interfere with investors, causing confusion in the capital market, is not conducive to reflect the performance management responsibility. Research on Managers bad accounting behaviors of listed companies is of great significance to improve management, optimize the allocation of social resources. This paper respectively discusses the manifestation and the causes both of managers’ unintentional and intentional bad accounting behaviors. It also puts forward recommendations to prevent managers’ bad accounting behaviors of listed companies in China, so as to safeguard the interests of stakeholders and provide good environment for capital market by improving the efficiency and accounting information quality of listed companies.Key words: Bad accounting behaviors; Managers; Listed companies; The quality of accounting information
Affiliate Program      Why do you need a reservation system?