Proceedings of the 2018 2nd International Conference on Management, Education and Social Science (ICMESS 2018)

Study on the Influence Mechanism of Asset Structure Adjustment on Earnings Quality

Authors
Baifang Liu, Xuewei Zhan
Corresponding Author
Baifang Liu
Available Online June 2018.
DOI
https://doi.org/10.2991/icmess-18.2018.152How to use a DOI?
Keywords
Earnings quality; Asset structure; Adjustment; Mechanism
Abstract
This paper studied the impact of asset structure adjustment on the earnings quality by mathematical analysis methods. The adjustment of enterprise asset structure affects the quality of surplus production and the quality of earnings confirmation. Due to the asymmetry of information and the defects of accounting theory, the accounting confirmation of manipulative accrual earnings has become an important part of the evaluation of the earnings quality. While the constraints of information environment and the limitations of confirmation means make it likely reasonable to exist for a long time for earnings management behavior.
Open Access
This is an open access article distributed under the CC BY-NC license.

Download article (PDF)

Proceedings
2018 2nd International Conference on Management, Education and Social Science (ICMESS 2018)
Part of series
Advances in Social Science, Education and Humanities Research
Publication Date
June 2018
ISBN
978-94-6252-520-7
ISSN
2352-5398
DOI
https://doi.org/10.2991/icmess-18.2018.152How 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  - Baifang Liu
AU  - Xuewei Zhan
PY  - 2018/06
DA  - 2018/06
TI  - Study on the Influence Mechanism of Asset Structure Adjustment on Earnings Quality
BT  - 2018 2nd International Conference on Management, Education and Social Science (ICMESS 2018)
PB  - Atlantis Press
SP  - 689
EP  - 694
SN  - 2352-5398
UR  - https://doi.org/10.2991/icmess-18.2018.152
DO  - https://doi.org/10.2991/icmess-18.2018.152
ID  - Liu2018/06
ER  -