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酒店业上公司应计收入与盈余质量关系研究-AtlantisPress
Advances in Social Science, Education and Humanities Research, volume 146
2nd International Conference on Modern Management, Education Technology, and Social Science (MMETSS 2017)
A Study on the Relationship between Accrued Income and Earnings
Quality of Listed Companies in the Hotel Industry
Liu Huiyue1,a,Hu Chenyan2,b,*
1Shenzhen Tourism College of Jinan University,Shenzhen,Guangdong,China
2Shenzhen Tourism College of Jinan University ,Shenzhen,Guangdong,China
aliu_hy@, bmelody.hcy@
*Corresponding author
Keywords: Hotel industry listed companies, Accounts receivable, Earnings quality, Relevance.
Abstract. As a creditors right of enterprises, accrued income directly influences the actual earnings
level of enterprises. Based on the seasonal data from 2009Q1 – 2015Q3, by selecting the relevant
indicators of accounts receivable as the indicators of measuring accrued income, an empirical test
on the relevance of accounts receivable and earnings quality of listed companies in Chinas hotel
industry is carried out. According to the study, we can draw conclusions below: the size of accounts
receivable is positively related to earnings quality; the turnover rate of accounts receivable is
positively related to earnings quality; the difference between the growth rate of operating income
and the growth rate of accounts receivable is positively related to the earnings quality; hotel class
listed companies accounts receivable accounts for a higher proportion of assets, and the growth rate
of accounts receivable is generally higher than the growth rate of operating income, but the average
turnover rate of accounts receivable is within a reasonable range. Therefore, enterprises may be
appropriate to relax the credit limit, establish the collection system strictly, strengt
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