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Evaluation of Earnings Quality of the Listed Companies Basing on DD Model

Author: WangZuo
Tutor: ZhouYing
School: Dalian University of Technology
Course: Accounting
Keywords: Earnings Quality Accruals Operating cash flows DD model
CLC: F275
Type: Master's thesis
Year: 2006
Downloads: 786
Quote: 4
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Abstract


Earnings information as a public disclosure of information , the evaluation of the growth in the value of listed companies in the most easily accessible , but the prevalence of earnings management behavior and accounting system defects seriously affect earnings quality . Despite management's earnings management behavior is most popular parties concerned about earnings quality influencing factors , in fact, the earnings quality as a broader concept , other factors also reduce the level of earnings quality . Dechow Dichev model by analyzing the root causes and influencing factors of earnings quality accounting system , the choice of the able to capture the intrinsic link of the cash flow and accruals ( hereinafter referred to as the DD model ) to evaluate the quality of earnings . At the same time , taking into account the special nature of the domestic financial data , selected model indicators measured , the accrued profits were generated from operating activities , cash flow and working capital . Characteristics of our sample data , the use of different statistical test methods to test the DD model , the three test methods are mixed regression , fixed effects regression , random effects regression model , the following conclusions : u_iF significant joint inspection proved fixed effects model is superior to the hybrid model ; the LM inspection certificates random effects model is superior to the fixed effects model . According to the the DD model building mechanism , confirmed the value of earnings quality characterization for random effects model checking , 493 sample companies came to the conclusion earnings quality . Although the empirical results through a general inspection, and relative to the Dechow Dichev the test results , show that the surplus of China 's listed companies explain the relatively high degree of quality , so the paper argues that the condition of our country , in our selection of the DD model earnings quality evaluation suitable , but the random effects the DD model test results show that China 's surplus management is serious .

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