Proceedings of the Fifth International Conference on Economic and Business Management (FEBM 2020)

Macroeconomic Uncertainty, Earnings Management, and Investment Opportunities

Authors
Jiaqi Li, Keke Tang, Jingjing Wang
Corresponding Author
Jiaqi Li
Available Online 14 December 2020.
DOI
10.2991/aebmr.k.201211.041How to use a DOI?
Keywords
Earnings management, investment opportunities, Tobin’s q, macroeconomic uncertainty
Abstract

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.

Copyright
© 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/).

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Volume Title
Proceedings of the Fifth International Conference on Economic and Business Management (FEBM 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
14 December 2020
ISBN
978-94-6239-296-0
ISSN
2352-5428
DOI
10.2991/aebmr.k.201211.041How to use a DOI?
Copyright
© 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  -