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Study on the Evaluation of the Earnings Quality of the Listed Companies

Author: SunZuo
Tutor: SongLi
School: Shenyang University of Technology
Course: Accounting
Keywords: evaluation of earnings quality listed company empirical analysis
CLC: F832.51
Type: Master's thesis
Year: 2005
Downloads: 481
Quote: 2
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Abstract


The evaluation of earnings quality is a useful tool by which the investors can see through the value of the listed companies. Financial analysis for the listed companies often based on the data that the financial reports provided, but earnings maybe did not reflect the economic achievements of a company substantively and fairly. Through evaluating the earnings quality of the listed companies, investors can assess the extent to which earnings twisted the economic realism (i.e. assessing the relevance of earnings), as well as they can assess the extent to which earnings reflect the economic creativity (i.e. assessing the reliability of earnings). In this way, investors can make investment decisions more effectively according to the results of the evaluation of earnings quality. In addition, government can also supervise the listed companies according to the results of the evaluation of earnings quality, in order to improve the efficiency and the actual effect of the accounting supervision. So this paper intends to study on how to evaluate the earnings quality of the listed companies.The main parts of my study are as follows. Firstly, this paper constructs the evaluation system of earnings quality according to FASB No.2, and then designs the indexes for evaluating the predictive value, the feedback value, the substance, and the neutrality of earnings. Then taking A shares listed companies of manufacturing industry of Shenzhen Stock Exchange in 2003 as the samples for empirical analysis, this paper evaluates the earnings quality of the samples. At last, this paper examines the relationship of the earnings quality coefficients and theearnings usefulness by Ohlson model in which the earnings quality coefficients are introduced. The main conclusions of my study are as follows. One is that we should design the indexes for evaluating multi-demensions of earnings quality, such as the predictive value of earnings, the feedback value of earnings, the substance of earnings and the neutrality of earnings. The other is that earnings quality can affect the usefulness of earnings significantly.

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CLC: > Economic > Fiscal, monetary > Finance, banking > China's financial,banking > Financial market
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