【作者】Huacheng Wang,Feng Cao,Xiangqiang Liu,Sifei Li
【作者单位】1 School of Business, Renmin University of China, Beijing 100872, China 2 School of Business, Renmin University of China, Beijing 100872, China 3 School of Business, Renmin University of China, Beijing 100872, China 4. International Business School, Beijing Foreign Studies University, Beijing 100089, China;
【年份】2015
【卷号】Vol.9No.1
【页码】30-43
【ISSN】1673-7326
【关键词】accounting earnings GDP forecast earnings management China
【摘要】 This study investigates whether accounting earnings can predict future Gross Domestic Product (GDP) growth within China’s institutional settings. Konchitchki and Patatoukas (2014a) find that accounting earnings is a significant leading indicator of G...