DocumentCode
1649883
Title
Notice of Retraction
The measurement of earnings quality of listed companies from manufacturing industry: An empirical study
Author
Yanmin, Peng ; Huifang, Jia
Author_Institution
Economics and Management College., Harbin Institute of Technology Harbin, China
fYear
2011
Firstpage
1
Lastpage
4
Abstract
Notice of Retraction
After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.
We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.
The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.
The earnings of the listed company decides its value, measuring the quality condition of earnings synthetically is conducive to reflect the real state of profitability more objectively. Difference exists in the measurement of earnings quality for different industries, take manufacturing industry for example, this article will use factor analysis to construct a index system to measure the quality of earnings comprehensively, which is based on the analysis and determine of the attributes of earnings quality. Then the correlation of the stock returns and earnings quality will be analyzed to prove the dependability of the measuring results, all these we do can further fully prove that earnings quality can be expressed quantificationally in certain conditions.
After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.
We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.
The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.
The earnings of the listed company decides its value, measuring the quality condition of earnings synthetically is conducive to reflect the real state of profitability more objectively. Difference exists in the measurement of earnings quality for different industries, take manufacturing industry for example, this article will use factor analysis to construct a index system to measure the quality of earnings comprehensively, which is based on the analysis and determine of the attributes of earnings quality. Then the correlation of the stock returns and earnings quality will be analyzed to prove the dependability of the measuring results, all these we do can further fully prove that earnings quality can be expressed quantificationally in certain conditions.
Keywords
Companies; Correlation; Indexes; Profitability; Safety; Security; earnings quality; factor analysis; measuring index; stock returns;
fLanguage
English
Publisher
ieee
Conference_Titel
E -Business and E -Government (ICEE), 2011 International Conference on
Conference_Location
Shanghai, China
Print_ISBN
978-1-4244-8691-5
Type
conf
DOI
10.1109/ICEBEG.2011.5882251
Filename
5882251
Link To Document