Research on the Influence of Institutional Environment on the Earnings Characteristics

DOI

10.2991/icoeme-19.2019.72How to use a DOI?

Keywords

institutional environment; accounting conservatism; earning management

Abstract

There is a great imbalance between the regional economic and rule of law levels in China, and choices of the company's financial policy will be affected by this institutional environmental difference. Senior management is likely to adopt various earnings management methods to adjust the earnings characteristics of enterprises. This paper studies the earnings characteristics of accounting information of listed companies in China from the perspective of accounting conservatism, and uses the institutional environmental indicators to conduct research. It is concluded that the higher the rule of law, the lower the degree of government intervention, and the higher the degree of marketization, the robustness of accounting information is stronger.

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  - Xin Lv
PY  - 2019/06
DA  - 2019/06
TI  - Research on the Influence of Institutional Environment on the Earnings Characteristics
BT  - Proceedings of the 2nd International Conference on Economy, Management and Entrepreneurship (ICOEME 2019)
PB  - Atlantis Press
SP  - 383
EP  - 389
SN  - 2352-5428
UR  - https://doi.org/10.2991/icoeme-19.2019.72
DO  - 10.2991/icoeme-19.2019.72
ID  - Lv2019/06
ER  -