Study on Earnings Management Behavior of *ST Companies--Takes *ST SKGF as an Example

DOI

10.2991/icemc-16.2016.146How to use a DOI?

Keywords

Earnings Management; Delisting Risk Warning; Turnaround of Profit; Picking Stars

Abstract

The Company which was carried out delisting risk warning usually uses various means of earnings management to reach the purpose of “shell”, because “shell” resources of Chinese public companies are scarce and precious. Under such background, this paper investigates the motivation of earnings management of SKGF which faced risk of delisting from the “stars” from three directions, and in-depth analyzes the company’s financial data to reveal *ST SKGF how to use asset impairment recovery, related party transactions, and non-recurring profit and loss and other means for earnings management to success to protect shell.

Copyright

© 2016, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Jihui Sun
AU  - Xiufei Liang
PY  - 2016/05
DA  - 2016/05
TI  - Study on Earnings Management Behavior of *ST Companies--Takes *ST SKGF as an Example
BT  - Proceedings of the 2016 International Conference on Education, Management and Computer Science
PB  - Atlantis Press
SP  - 723
EP  - 726
SN  - 1951-6851
UR  - https://doi.org/10.2991/icemc-16.2016.146
DO  - 10.2991/icemc-16.2016.146
ID  - Sun2016/05
ER  -