Proceedings of the 2018 International Conference on Advances in Social Sciences and Sustainable Development (ASSSD 2018)

Corporate Strategy and Earnings Management

Authors
Xiangfeng Wang, Xine Zhao
Corresponding Author
Xiangfeng Wang
Available Online May 2018.
DOI
https://doi.org/10.2991/asssd-18.2018.51How to use a DOI?
Keywords
Corporate Strategy; Accrued Earnings Management; Real Earnings Management.
Abstract

This paper mainly discusses the relationship between corporate strategy and earnings management by using multiple regression analysis. And the data of A-share listed companies in China from 2007 to 2016 are used. The result shows that the corporate strategy affects the level of earnings management and the choice of earnings management methods.

Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 2018 International Conference on Advances in Social Sciences and Sustainable Development (ASSSD 2018)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
May 2018
ISBN
978-94-6252-500-9
ISSN
2352-5398
DOI
https://doi.org/10.2991/asssd-18.2018.51How to use a DOI?
Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Xiangfeng Wang
AU  - Xine Zhao
PY  - 2018/05
DA  - 2018/05
TI  - Corporate Strategy and Earnings Management
BT  - Proceedings of the 2018 International Conference on Advances in Social Sciences and Sustainable Development (ASSSD 2018)
PB  - Atlantis Press
SP  - 243
EP  - 246
SN  - 2352-5398
UR  - https://doi.org/10.2991/asssd-18.2018.51
DO  - https://doi.org/10.2991/asssd-18.2018.51
ID  - Wang2018/05
ER  -