Title :
Notice of Retraction
Earnings management of commercial banks in China
Author :
Xu Feng ; Wang Wei
Author_Institution :
Res. Center of Financial Eng., South China Univ. of Technol., Guangzhou, China
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.
This paper studied earnings management by commercial banks in China. Based on the data of public commercial banks in Chinese stock market from 2005 to 2008, frequency distribution diagram and Z test were used to explore whether banks´ executives managed earnings for avoiding earnings losses. The frequency diagram of EPS supported that banks´ executives managed earnings for avoiding earnings losses. The Z test partially supported it. Therefore, conclusion was made that commercial banks in China manipulated reported earnings through making small negative earnings into small positive earnings.
Keywords :
banking; financial management; profitability; statistical testing; Chinese stock market; Z test; earnings management; frequency distribution diagram; public commercial banks; Banking; Companies; Frequency control; Stock markets; Commercial Banks; Earnings management; Frequency Distribution Diagram; Z Test;
Conference_Titel :
Information and Financial Engineering (ICIFE), 2010 2nd IEEE International Conference on
Conference_Location :
Chongqing
Print_ISBN :
978-1-4244-6927-7
DOI :
10.1109/ICIFE.2010.5609292
