Macroeconomic Uncertainty, Earnings Management, and Investment Opportunities
- 10.2991/aebmr.k.201211.041How to use a DOI?
- Earnings management, investment opportunities, Tobin’s q, macroeconomic uncertainty
The earning management level of a firm can impact the investment opportunities of it. Across to our investigation, the higher level of earning management, the more investment opportunities a firm will get. And when the level of economic uncertainty rises, the positive effect of earning management to investment opportunities will be weaken. The unlimited controlling party of the firms plays a big role on causing these effects.
- © 2020, 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 - Jiaqi Li AU - Keke Tang AU - Jingjing Wang PY - 2020 DA - 2020/12/14 TI - Macroeconomic Uncertainty, Earnings Management, and Investment Opportunities BT - Proceedings of the Fifth International Conference on Economic and Business Management (FEBM 2020) PB - Atlantis Press SP - 240 EP - 251 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.201211.041 DO - 10.2991/aebmr.k.201211.041 ID - Li2020 ER -