Study on Related Issues of Earnings Management for Listed Companies in China
Zhihao Su, Yajuan Chen
Available Online January 2014.
- https://doi.org/10.2991/gecss-14.2014.86How to use a DOI?
- earnings management, listed companies, related party transaction
- 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.
- 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 -