Dissertation > Excellent graduate degree dissertation topics show

Study on Relationship between Internationalization and Quality of Earnings

Author: TaoHong
Tutor: LiuYiJuan
School: Nanjing University of Technology and Engineering
Course: Accounting
Keywords: International business strategy The degree of international operations The operating results of the international Earnings Quality Earnings response coefficients
CLC: F275;F224
Type: Master's thesis
Year: 2012
Downloads: 28
Quote: 0
Read: Download Dissertation

Abstract


With the further deepening of the process of economic globalization, more and more business international business strategy is regarded as a strategic enterprise development. Bring production efficiency and economies of scale expansion of international operations for the enterprise. International operations is a way for foreign investment, scientific and rational evaluation of corporate international operations, the effect is one of the important issues in the study of the current investment theory. China has many scholars have studied the effect of international operations of the enterprise, but most studies are based on company performance such traditional financial evaluation methods to evaluate the effect of international operations of the enterprise, however, some companies operating in the international there earnings management behavior. Therefore, the effect of corporate performance such traditional financial evaluation methods can not be correct and reasonable reflection of corporate international operations, it is necessary to study international business earnings quality. This article uses the earnings response coefficients to evaluate the quality of the international corporate surplus. The so-called earnings response coefficients refers to the reaction of the stock market returns of the level of surplus. This paper studies the international business strategy of the enterprise earnings quality and the degree of international operations of the enterprise earnings quality. Found by studying international business enterprises than domestic enterprises operating surplus of low quality, and with the improvement in the level of international operations, the earnings quality is declining. Foreign-related aspects of the study, but, contrary to the conclusion of the conclusions drawn in this article. Therefore, the research for this article, I hope to identify the existing problems of the Chinese enterprises in the international operations, and proposed the corresponding countermeasures to solve these problems, so as to improve the quality of our international operations surplus of enterprises to improve the internationalization of Chinese enterprises The purpose of operation effectiveness. This article first introduced in the theoretical part of the international business strategy, an overview and analysis of the degree of international operations, earnings quality, earnings response coefficients theory, research on these aspects of domestic and foreign scholars. Then select 2008 -2010 Manufacture of China's Shanghai A-share listed companies as the study samples, collecting financial data, regression model, studied international business strategy of the company's earnings quality and the degree of international operations of the company the impact of earnings quality. Results of the regression analysis found, international operation strategy with the company's surplus quality has a significant negative related to sex, and under different international operators extent of the company's surplus quality is also not the same as the, international operating the extent and the company's surplus quality also has a negative correlation, but not significantly.

Related Dissertations

  1. Earnings Quality Evaluation System listed companies based on the concept of harmony,F224
  2. The Study on the Relationship Between Fair Value Pricing and Earnings Quality of Bank,F832.3;F224
  3. A Study on Evaluation System for List Companies’ Earnings Quality in China from Investors,F275
  4. Empirical research on the behavior of the controlling shareholder of the quality of accounting earnings,F832.51;F224
  5. The Empirical Study on the Information Content of Semiannual Accounting Announcement,F224
  6. A Research on the Effect of Earnings Quality to Stock Returns,F224
  7. Research on the Evaluation Earnings Quality of the Automobile Manufacturing Industry’s Listed Company,F426.471
  8. The Contrast and Analysis of Chinese Listed Companies’ Earnings Quality before and after the Lmplementation of New Accounting Standards,F275
  9. Evaluation Study on the Quality of Accounting Earnings Information in the Chinese Listed Company,F275
  10. An Empirical Investigation on Correlation between Auditor Change and Earnings Quality,F239.4
  11. Security Institutional Fund Holding、Reform of Stock Structure and Accounting Earning Quality,F276.6;F224
  12. Research on the Relationship of Earning Quality and the Capital Efficiency,F224
  13. Voluntary Disclosure, Earnings Quality and Cost of Capital,F275
  14. Earnigns Quality Dynamic Measurement of Chinese Electric Power Production Listed Company,F406.72
  15. SEM Analysis of Earnings Quality of Real Estate Corporations,F224
  16. An Empirical Study on Market Recognition of Discretionary Accruals,F224
  17. The Research on the Relevance between CFO Compensation and Earnings Quality of Listed Companies,F275
  18. A Positive Research on the Relationship of Listed Companies’ Holding Power Nature and Audit Quality,F239.4
  19. Study on the Evaluation of Earning Quality Characters of Listed Company,F275
  20. An Empritical Study on the Impact of Corporate Gvernance to Earning Quality,F275

CLC: > Economic > Economic planning and management > Economic calculation, economic and mathematical methods > Economic and mathematical methods
© 2012 www.DissertationTopic.Net  Mobile