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Surplus cash flow information based on the quality of empirical research

Author: PengXueXue
Tutor: XuWenXue
School: Jiangsu University
Course: Accounting
Keywords: Cash Flow DKW model Earnings Quality Empirical research
CLC: F275
Type: Master's thesis
Year: 2008
Downloads: 364
Quote: 5
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Abstract


Since Ball and Brown (1968) pioneered the use of empirical methods of accounting earnings information usefulness , domestic and international accounting scholars around the proposition launched a lot of research in earnings quality has achieved fruitful results. However, the quality of research on earnings from continuing surpluses and reaction coefficient , the less cash flow from earnings quality research , especially empirical research . Meanwhile , foreign cash flow earnings quality research is also based on Western relatively perfect capital market environment , while China 's capital market has some of the characteristics peculiar to itself , but also with foreign accounting standards differ . These characteristics and the different accounting earnings will inevitably affect the quality of information . Firstly, in the interpretation of earnings quality based on existing theories , trying to study the use of standardized methods to define the connotation of earnings quality ; secondly study its theoretical basis , summed earnings quality evaluation criteria, and on this basis, earnings quality and cash instructions flow information content relationship, and then collected 2004-2007 Shanghai-listed company's actual financial data to DKW model as a starting point , and its environmental features make our economy based on our research goals and to adapt to revise and expand the use of empirical methods of cash flow information content and comprehensive analysis of earnings quality , and the validation results , draw conclusions of the study .

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CLC: > Economic > Economic planning and management > Enterprise economy > Corporate Financial Management
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