Abstract:In order to investigate whether changes in the accounting system of mandatory significantly improve the quality of accounting earnings of listed companies, this paper uses empirical research methods and takes A-shares listed companies in Shanghai and Shenzhen manufacturing industry in the year of 2004-2009 as samples to analyze. The results show that with the constant reform and improvement of Chinese accounting system, the earnings quality of a share shows a significant upward trend on the whole, which demons… Show more
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