Study on the Influence Mechanism of Asset Structure Adjustment on Earnings Quality
- 10.2991/icmess-18.2018.152How to use a DOI?
- Earnings quality; Asset structure; Adjustment; Mechanism
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.
- © 2018, 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 - 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 - Proceedings of the 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 - 10.2991/icmess-18.2018.152 ID - Liu2018/06 ER -