Tables index

From

Earnings Management, Analyst Forecasts and Credit Rating of Corporate Bond: Empirical Evidences from Chinese Listed Companies

Zi-jian Huang, Hui Huang, Yuan-yuan Song, Ting-yan Feng

Journal of Finance and Economics. 2020, 8(1), 21-32 doi:10.12691/jfe-8-1-4
  • Table 1. Variable Definition and Computing Method
  • Table 2. Comparison of Annual Earnings Indicators Near the First Bond Rating
  • Table 3. The Descriptive Statistics of Variables
  • Table 4. Correlation Coefficient Matrix
  • Table 5. Earnings Management Before and After Rating
  • Table 6. Paired Difference Test on Earnings Management
  • Table 7. The Relationship between Bond Rating and Earnings Managements
  • Table 8. The Multivariate Regression Results of Model (5)
  • Table 9. The Multivariate Regression Results of Model (6)
  • Table 10. The Multivariate Regression Results of Model (6)
  • Table 11. Influence Factor of Earnings Management
  • Table 12. Robustness Test of Hypotheses 1-3