Corporate Strategy and Earnings Management

DOI

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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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  -