Proceedings of the 2014 International Conference on Global Economy, Commerce and Service Science

Study on Related Issues of Earnings Management for Listed Companies in China

Authors
Zhihao Su, Yajuan Chen
Corresponding Author
Zhihao Su
Available Online January 2014.
DOI
https://doi.org/10.2991/gecss-14.2014.86How to use a DOI?
Keywords
earnings management, listed companies, related party transaction
Abstract
Earnings management has been existed for a long time in the West, which has also been widely concerned by the accounting profession in China in recently years. The earnings management of listed companies has become the focus of investors, creditors, competent public authorities and the institutions that set up accounting standards. China’s enterprises have large number of actions for earnings management, which are presented in diversified and complicated form. This paper mainly discusses about the earnings management of listed companies in China through the motives of earnings management and currently adopted methods of earnings management.
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Proceedings
2014 International Conference on Global Economy, Commerce and Service Science (GECSS-14)
Part of series
Advances in Intelligent Systems Research
Publication Date
January 2014
ISBN
978-90-78677-96-3
ISSN
1951-6851
DOI
https://doi.org/10.2991/gecss-14.2014.86How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Zhihao Su
AU  - Yajuan Chen
PY  - 2014/01
DA  - 2014/01
TI  - Study on Related Issues of Earnings Management for Listed Companies in China
BT  - 2014 International Conference on Global Economy, Commerce and Service Science (GECSS-14)
PB  - Atlantis Press
SN  - 1951-6851
UR  - https://doi.org/10.2991/gecss-14.2014.86
DO  - https://doi.org/10.2991/gecss-14.2014.86
ID  - Su2014/01
ER  -