Study on Earnings Management Behavior of *ST Companies--Takes *ST SKGF as an Example
Jihui Sun, Xiufei Liang
Available Online May 2016.
- https://doi.org/10.2991/icemc-16.2016.146How to use a DOI?
- Earnings Management; Delisting Risk Warning; Turnaround of Profit; Picking Stars
- 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.
- 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 PB - Atlantis Press SP - 723 EP - 726 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 -