DocumentCode
2670824
Title
Implied risk assessment model of earnings in Chinese listed companies
Author
Wei-Wang, Zhou
Author_Institution
Finance Coll., Shanghai Normal Univ., Shanghai, China
fYear
2010
fDate
17-19 Sept. 2010
Firstpage
813
Lastpage
817
Abstract
This article defines the meaning of the risk of earnings information, select Index from a statistical sense, then according to the model theory, create a general assessment model, and do the parameters set bias and stability test. The results show that accrual earnings quality information can be the most reasonable measure of the risk of earnings information; the use of a general model assessment of TA, GA accrual quality is of the higher validity, the model specification and structural stability are better, the assessment relevant explanatory variables are particularly significant.
Keywords
risk management; Chinese listed companies; earnings reliability; risk assessment model; structural stability; Companies; Equations; Gallium; Investments; Mathematical model; Reliability; Stock markets; Earnings reliability; accrual quality; general model;
fLanguage
English
Publisher
ieee
Conference_Titel
Information and Financial Engineering (ICIFE), 2010 2nd IEEE International Conference on
Conference_Location
Chongqing
Print_ISBN
978-1-4244-6927-7
Type
conf
DOI
10.1109/ICIFE.2010.5609480
Filename
5609480
Link To Document