Proceedings of the 2016 International Conference on Education, Management and Computer Science

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

Authors
Jihui Sun, Xiufei Liang
Corresponding Author
Jihui Sun
Available Online May 2016.
DOI
https://doi.org/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.
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Proceedings
2016 International Conference on Education, Management and Computer Science
Part of series
Advances in Intelligent Systems Research
Publication Date
May 2016
ISBN
978-94-6252-202-2
ISSN
1951-6851
DOI
https://doi.org/10.2991/icemc-16.2016.146How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

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  - 2016 International Conference on Education, Management and Computer Science
PB  - Atlantis Press
SN  - 1951-6851
UR  - https://doi.org/10.2991/icemc-16.2016.146
DO  - https://doi.org/10.2991/icemc-16.2016.146
ID  - Sun2016/05
ER  -