The Influence of Enterprise Earnings Management on Cost Stickiness

DOI

10.2991/aebmr.k.200306.020How to use a DOI?

Keywords

earnings management, cost stickiness, regression analysis

Abstract

Enterprises’ cost and earnings management are important links for the smooth operation of enterprises. Research on earnings management and cost stickiness can help improve corporate governance and reduce managers’ cost-management behavior based on their own interests. This paper analyzes the impact of different earnings management motives on cost stickiness, establishes a regression model, and tests whether there is cost stickiness in China’s listed companies through empirical analysis, and whether the impact of different earnings management motives on cost stickiness is different.

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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TY  - CONF
AU  - Fang Wei
AU  - Wenxing Li
PY  - 2020
DA  - 2020/03/11
TI  - The Influence of Enterprise Earnings Management on Cost Stickiness
BT  - Proceedings of the 5th International Conference on Financial Innovation and Economic Development (ICFIED 2020)
PB  - Atlantis Press
SP  - 113
EP  - 117
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200306.020
DO  - 10.2991/aebmr.k.200306.020
ID  - Wei2020
ER  -