Research on the Earnings Management of Chinese Listed Companies Based on Cognitive Reference Points

机译：基于认知参考点的中国上市公司盈余管理研究

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Previous studies show that because of cognitive reference points, managers tend to conduct a particular kind of earnings management to affect the cognition of users of financial information. In order to examine whether this kind of earnings management exists in Chinese companies, this paper conducted a survey on the related financial data of 1,443 listed companies in Chinese A-share market. The results show that this earnings management based on cognitive reference points also exists in Chinese companies.

机译：先前的研究表明，由于存在认知参考点，管理人员倾向于进行特定种类的盈余管理，以影响财务信息用户的认知。为了研究中国公司是否存在这种盈余管理，本文对中国A股市场1,443家上市公司的相关财务数据进行了调查。结果表明，基于认知参考点的盈余管理在中国公司中也存在。

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《The 4th International Conference on Wireless Communications, Networking and Mobile Computing（第四届IEEE无线通信、网络技术及移动计算国际会议）论文集》|2008年|1-4|共4页
会议地点大连
作者
Youhui Zhang; Yanxi Li;
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School of Management Dalian University of Technology Dalian China;

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cognitive reference points; earnings management; Benford's law;

机译：认知参考点；盈余管理；本福德定律;

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Research on the Earnings Management of Chinese Listed Companies Based on Cognitive Reference Points

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