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The Puzzle Of Negative Association Of Earnings Quality With Corporate Performance: A Finding From Chinese Publicly Listed Firms, Shiguang Ma

Faculty of Business - Papers (Archive)

Introduction

- Earnings management - Accounting data management. - Real earnings management.

- Earnings quality - Financial statement accurately and unbiased reports corporate operating status and financial position. - Earnings quality as the degree to which earnings persists or sustains into next period.

- Corporate performance - Low earnings quality leads to low corporate performance. - Theoretically approved, but empirical evidences are not consistent.

- The Puzzle of Negative Association of Earnings Quality with Corporate Performance in China - Probably, it is rational in an emerging market.

Innovation In Small And Medium-Sized Wood-Furniture Firms In Central Java, Indonesia, Amie Kusumawardhani, Grace Mccarthy

Sydney Business School - Papers

The aim of this paper is to explore the perception of innovation within Indonesian SMEs in the wood-furniture industry in Central Java, Indonesia. Qualitative research was employed by interviewing SMEs managers/owners. The study showed that SMEs' perception of innovation was not necessarily related to 'newness' or 'novelty' as suggested by some scholars. The innovation carried out by the majority of SMEs in this study is likely to be considered as incremental innovation. The characteristics of the wood-furniture industry and SMEs are believed to contribute to the different perspectives concerning innovation than those reported in the literature. Even so, they are …