Information Earnings Management by Financial Accounting Structure of Listed Companies
- DOI
- 10.2991/edmi-19.2019.68How to use a DOI?
- Keywords
- accounting; earnings; finance; enterprises.
- Abstract
In order to more accurately understand the impact of financial accounting structure on information earnings management of listed companies, the method of investigation and analysis was used to study the impact of cost accounting, tax accounting and expense accounting on the information earnings management of listed companies in the financial accounting structure, and to analyze the data obtained theoretically. The results showed that cost accounting, tax accounting and expense accounting structure had a very important influence in the information earnings management of listed companies. With the core operation data of enterprises, it can directly reflect the operation of enterprises. This is also the data that shareholders, board of supervisors, board of directors and so on strongly require management and financial departments to disclose all the facts and its impact is evident. In summary, the financial accounting structures such as cost accounting, tax accounting and expense accounting have a great impact on the research of information earnings management of listed companies, because the financial accounting structure department has the core data and is the core component of information earnings management.
- 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/).
Cite this article
TY - CONF AU - Ming Fan PY - 2019/08 DA - 2019/08 TI - Information Earnings Management by Financial Accounting Structure of Listed Companies BT - Proceedings of the 1st International Symposium on Economic Development and Management Innovation (EDMI 2019) PB - Atlantis Press SP - 411 EP - 415 SN - 2352-5428 UR - https://doi.org/10.2991/edmi-19.2019.68 DO - 10.2991/edmi-19.2019.68 ID - Fan2019/08 ER -