Show simple record

dc.contributor.authorHao, Gloria
dc.contributor.authorZhang, Zhihong
dc.date.accessioned2016-03-30T23:02:14Z
dc.date.available2016-03-30T23:02:14Z
dc.date.issued2015-12
dc.identifier.urihttps://hdl.handle.net/10652/3288
dc.description.abstractPurpose The purpose of this paper is to investigate appraisers’ practice ability and level at present in China, examine whether different comprehensive income disclosure models could lead to significant differences in the appraiser’s estimate of share price and the appraiser’s recognition ability of enterprise’s surplus management. Design/methodology/approach Experimental method is the main methodology in this research. We design three disclosure modes of comprehensive income, with or without earnings management (two forms), forming 3 x 2 subject experiments to examine influences to the appraiser’s valuation judgment, and at the same time, whether it is possible for the appraiser to identify the corporate earnings management through the information in the statement, and determine whether transparent disclosure could reduce the stock price judgment upward bias brought about by the observed earnings management. Findings The result shows that there is no significant difference between the effects of comprehensive income modes on valuation judgments. And detailed disclosure of comprehensive income and its components don’t significantly improve the transparency of earnings management. Qualitative survey provides evidences for the experiment conclusion. Furthermore, the appraisers’ competence has been assessed from the view of accounting information users and we have found the practice level of the appraiser in China has yet to be greatly improved.en_NZ
dc.language.isoenen_NZ
dc.subjectChinaen_NZ
dc.subjectdisclosure modes of comprehensive incomeen_NZ
dc.subjectvaluation judgements of appraisalsen_NZ
dc.subjectearning managementen_NZ
dc.subjectexperiment designen_NZ
dc.subjectcomprehensive incomeen_NZ
dc.titleExperimental research on comprehensive income disclosure, valuation judgment of appraiser and earnings management recognitionen_NZ
dc.typeConference Contribution - Oral Presentationen_NZ
dc.rights.holderAuthorsen_NZ
dc.subject.marsden1501 Accounting, Auditing and Accountabilityen_NZ
dc.subject.marsden150104 International Accountingen_NZ
dc.identifier.bibliographicCitationHao, X., & Zhang, Z. (2015, December). Experimental research on comprehensive income disclosure, valuation judgment of appraiser and earnings management recognition. Paper presented at Auckland Regional Accounting Conference, Auckland, New Zealand.en_NZ
unitec.institutionUnitec Institute of Technologyen_NZ
unitec.institutionShandong University of Finance and Economics (China)en_NZ
unitec.publication.spage1en_NZ
unitec.publication.lpage14en_NZ
unitec.conference.titleAuckland Regional Accounting Conferenceen_NZ
unitec.conference.orgAUT University, Manukau Institute of Technology, Massey University, Unitec Institute of Technology and the University of Aucklanden_NZ
unitec.conference.locationAuckland, New Zealanden_NZ
unitec.conference.sdate2015-12
unitec.conference.edate2015-12
unitec.peerreviewedyesen_NZ
unitec.identifier.roms58710en_NZ


Files in this item

Thumbnail

This item appears in

Show simple record