The Empirical Research on the Correlation Between the Internal Control and Earnings Management in Private Listed Companies

DOI

10.2991/icmesd-19.2019.45How to use a DOI?

Keywords

Internal Control Quality, Real activity earnings management, Accrued earnings management.

Abstract

This paper takes the data of private listed companies from 2011 to 2016 as the sample for empirical analysis, and finds that internal control is an important factor in earnings management. There is a significant negative correlation between internal control and accrued earnings management and real earnings management. That is to say, having a good and rigorous internal control system can effectively reduce earnings management. Moreover, compared with earnings management of accounting selective activities, internal control has more restrictive effect on earnings management of real activities.

Copyright

© 2019, 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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TY  - CONF
AU  - Sheng-Nan Yan
PY  - 2019/07
DA  - 2019/07
TI  - The Empirical Research on the Correlation Between the Internal Control and Earnings Management in Private Listed Companies
BT  - Proceedings of the 5th Annual International Conference on Management, Economics and Social Development (ICMESD 2019)
PB  - Atlantis Press
SP  - 304
EP  - 310
SN  - 2352-5428
UR  - https://doi.org/10.2991/icmesd-19.2019.45
DO  - 10.2991/icmesd-19.2019.45
ID  - Yan2019/07
ER  -