Corporate life cycle and the accrual model: An empirical study based on Chinese listed companies |
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| Authors: | Xudong Chen Wendong Yang Dengshi Huang |
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| Affiliation: | 1. School of Accounting, Southwestern University of Finance and Economics, Chengdu 611130, China; 2. School of Accounting, Southwestern University of Finance and Economics, Chengdu 611130, China; 3. School of Economic and Management, Southwest Jiaotong University, Chengdu 610031, China |
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| Abstract: | Based on data from China’s listed companies from 1998 to 2005, this paper investigates whether the incorporation of corporate life cycle variables into the accrual model improves the model’s explanatory power. Results of the empirical study show that the inclusion of corporate life cycle variables reduces the likelihood of both type I and II errors, and it also significantly improves the explanatory power of the accrual model. |
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| Keywords: | accrual model corporate life cycle type I error type II error |
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