酒店业上公司应计收入与盈余质量关系研究-AtlantisPress.PDF

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