Research on Accrual Earnings Management of F Company

DOI

10.2991/aebmr.k.220405.116How to use a DOI?

Keywords

Accrual Earnings Management; Fixed Assets; Investment Property; Loss-making Enterprise

Abstract

Reliability, as one of the basic requirements for the quality of accounting information, restricts the behaviours of accountants. However, some listed companies choose to use Accrual Earnings Management as a means to gain advantages in the capital market competition or to avoid being delisted because of losing lasting five years. It is done through the changes of accounting policies, for example, the conversion of Fixed Assets to Investment Properties measured under the fair value model. Although Accrual Earnings Management does not violate accounting standards, it can harm the sustainable development of an enterprise and even lead to distortion of financial data. Also, it will do damage to the interests of shareholders, creditors and stakeholders. This paper uses financial statement analysis, the Accrual Earnings Management Model and SEC questioning to conclude that F Company has engaged in significant Accrual Earnings Management behaviours.

Copyright

© 2022 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article distributed under the CC BY-NC 4.0 license.

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TY  - CONF
AU  - Guiqian Li
AU  - Jing Huang
PY  - 2022
DA  - 2022/04/29
TI  - Research on Accrual Earnings Management of F Company
BT  - Proceedings of the 2022 7th International Conference on Social Sciences and Economic Development (ICSSED 2022)
PB  - Atlantis Press
SP  - 700
EP  - 704
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220405.116
DO  - 10.2991/aebmr.k.220405.116
ID  - Li2022
ER  -