Title :
Notice of Retraction
Research on the Earnings Management of Chinese Listed Companies Based on Cognitive Reference Points
Author :
Youhui Zhang ; Yanxi Li
Author_Institution :
Sch. of Manage., Dalian Univ. of Technol., Dalian
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.
Previous studies show that because of cognitive reference points, managers tend to conduct a particular kind of earnings management to affect the cognition of users of financial information. In order to examine whether this kind of earnings management exists in Chinese companies, this paper conducted a survey on the related financial data of 1,443 listed companies in Chinese A-share market. The results show that this earnings management based on cognitive reference points also exists in Chinese companies.
Keywords :
cognitive systems; financial management; stock markets; Chinese listed companies; cognitive reference points; financial information; Cognition; Face; Financial management; Frequency; Humans; Memory management; NIST; Probability; Statistics; Technology management;
Conference_Titel :
Wireless Communications, Networking and Mobile Computing, 2008. WiCOM '08. 4th International Conference on
Conference_Location :
Dalian
Print_ISBN :
978-1-4244-2107-7
DOI :
10.1109/WiCom.2008.2349
