Business, Management and Accounting
8 years ago

Shady Accounting Practices Uncovered at China's Agricultural Giants, Raising Concerns for Investors

3 views
Existence analysis of earnings management of China's agricultural listed companies
Dehong Qiu, Fei Teng

Paper Summary

The article examines if Chinese agricultural companies listed on the stock market manipulate their financial figures to look better. To investigate, the researchers looked at the earnings per share (EPS) and return on equity (ROE) data from these companies in 2007 and 2008. By analyzing this data, they discovered that many agricultural companies did engage in earnings management practices. This suggests that these businesses may be adjusting their financial results to meet expectations in the stock market.

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