Dissertation > Economic > Economic planning and management > Economic calculation, economic and mathematical methods > Economic and mathematical methods

Study on Relationship between Internationalization and Quality of Earnings

Author TaoHong
Tutor LiuYiJuan
School Nanjing University of Technology and Engineering
Course Accounting
Keywords International business strategy The degree of international operations The operating results of the international Earnings Quality Earnings response coefficients
CLC F275;F224
Type Master's thesis
Year 2012
Downloads 28
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With the further deepening of the process of economic globalization, more and more business international business strategy is regarded as a strategic enterprise development. Bring production efficiency and economies of scale expansion of international operations for the enterprise. International operations is a way for foreign investment, scientific and rational evaluation of corporate international operations, the effect is one of the important issues in the study of the current investment theory. China has many scholars have studied the effect of international operations of the enterprise, but most studies are based on company performance such traditional financial evaluation methods to evaluate the effect of international operations of the enterprise, however, some companies operating in the international there earnings management behavior. Therefore, the effect of corporate performance such traditional financial evaluation methods can not be correct and reasonable reflection of corporate international operations, it is necessary to study international business earnings quality. This article uses the earnings response coefficients to evaluate the quality of the international corporate surplus. The so-called earnings response coefficients refers to the reaction of the stock market returns of the level of surplus. This paper studies the international business strategy of the enterprise earnings quality and the degree of international operations of the enterprise earnings quality. Found by studying international business enterprises than domestic enterprises operating surplus of low quality, and with the improvement in the level of international operations, the earnings quality is declining. Foreign-related aspects of the study, but, contrary to the conclusion of the conclusions drawn in this article. Therefore, the research for this article, I hope to identify the existing problems of the Chinese enterprises in the international operations, and proposed the corresponding countermeasures to solve these problems, so as to improve the quality of our international operations surplus of enterprises to improve the internationalization of Chinese enterprises The purpose of operation effectiveness. This article first introduced in the theoretical part of the international business strategy, an overview and analysis of the degree of international operations, earnings quality, earnings response coefficients theory, research on these aspects of domestic and foreign scholars. Then select 2008 -2010 Manufacture of China's Shanghai A-share listed companies as the study samples, collecting financial data, regression model, studied international business strategy of the company's earnings quality and the degree of international operations of the company the impact of earnings quality. Results of the regression analysis found, international operation strategy with the company's surplus quality has a significant negative related to sex, and under different international operators extent of the company's surplus quality is also not the same as the, international operating the extent and the company's surplus quality also has a negative correlation, but not significantly.

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