会议论文详细信息
2nd International Symposium on Application of Materials Science and Energy Materials
A Study of the Influence of Earnings Management and Accounting Information Quality on the Investment Efficiency of Chinese Listed Companies
材料科学;能源学
Wang, Lai-Wang^1 ; Chen, Chiu-Hsiung^1 ; Wu, Cheng-Chung^2
Department of Industrial Engineering Management, National Kaohsiung University of Science and Technology, Kaohsiung, Taiwan^1
Department of Finance, Suqian College, Jiangsu, China^2
关键词: Accounting informations;    Chinese listed companies;    Information asymmetry;    Information disclosure;    Investment decision making;    Investment efficiency;    Optimal investment decision;    Principal-agent problems;   
Others  :  https://iopscience.iop.org/article/10.1088/1757-899X/490/6/062061/pdf
DOI  :  10.1088/1757-899X/490/6/062061
学科分类:材料科学(综合)
来源: IOP
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【 摘 要 】

The inefficient investment is mainly caused by information asymmetry and principal-agent problems. Earnings management is an important factor affecting the inefficient investment of enterprises. It directly affects the effectiveness of earnings information and the decision-making of investors. Accounting information, especially information disclosure, is the basis of maintaining the normal operation of investment. It can provide effective incremental information to stakeholders, and make optimal investment decisions. It is found that earnings management is positively related to investment efficiency. It shows that earnings management will have an impact on investment decision-making. Accounting information, especially information disclosure, is the basis for maintaining the normal operation of investment. It can provide effective incremental information to stakeholders and make optimal investment decisions.

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