Corporate Strategy and Earnings Management
- 10.2991/asssd-18.2018.51How to use a DOI?
- Corporate Strategy; Accrued Earnings Management; Real Earnings Management.
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.
- © 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 - 10.2991/asssd-18.2018.51 ID - Wang2018/05 ER -