• 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