%0 Journal Article
%T The Effect of Different Earnings Management on the Performance of China''''s Listed Companies<br>不同盈余管理手段对于上市公司业绩的影响研究
%A LIAO Li
%A XU Yan
%A <br>廖理
%A 许艳
%J 系统工程理论与实践
%D 2005
%I 
%X In this paper, we use accounting index to measure the outstanding achievement,and regress the future accounting index to present accounting index and measurement of earnings management. In order to test the effect of earnings management,we test the sign and the significant of the coefficient before the measurement.We find that the income increasing by both methods of earnings management have bad effect to the future outstanding achievement of the company, and the effect of non-core ROE is more serious.
%K earnings management
%K performance
%K discretional accrual
%K non-core ROE<br>盈余管理
%K 业绩
%K 操纵性应计项
%K 非主营业务ROE
%U http://www.alljournals.cn/get_abstract_url.aspx?pcid=01BA20E8BA813E1908F3698710BBFEFEE816345F465FEBA5&cid=962324E222C1AC1D&jid=1D057D9E7CAD6BEE9FA97306E08E48D3&aid=2CA08D50A69C2415&yid=2DD7160C83D0ACED&vid=C5154311167311FE&iid=5D311CA918CA9A03&sid=B91E8C6D6FE990DB&eid=4AD960B5AD2D111A&journal_id=1000-6788&journal_name=系统工程理论与实践&referenced_num=5&reference_num=3