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Empirical Test for Earnings Management of Top Managers' Change in Listed Companies
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《Journal of Systems Science and Information》 2006年第2期267-288,共22页
Top managers play a significant role on business decision in listed companies. The frequency of top managers' change is rather high all along. Whether those listed companies which top managers changed can really impr... Top managers play a significant role on business decision in listed companies. The frequency of top managers' change is rather high all along. Whether those listed companies which top managers changed can really improve performances? In this paper, we will discuss whether listed companies improve the financial index through earning management and give some advice on top managers' change in listed companies in China. 展开更多
关键词 earnings management top managers change listed companies MODEL
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