Type of Earnings Management and Different Economic Consequences

DOI

10.2991/lemcs-15.2015.361How to use a DOI?

Keywords

Earnings Management; Type; effective; aggressive; Economic Consequences

Abstract

The purpose of this study is to investigate whether different types of earnings management have different effect on the firms future profitability and market value. Using multiple regressions and large sample, this study finds evidence that accrued earnings management is positive related with firms future profitability and firms market value, but real earnings management is negative related with firms future profitability and firms market value. It indicate that accrual earnings management is effective, real earnings management is aggressive in China.

Copyright

© 2015, 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  - Tangmei Yuan
PY  - 2015/07
DA  - 2015/07
TI  - Type of Earnings Management and Different Economic Consequences
BT  - Proceedings of the International Conference on Logistics, Engineering, Management and Computer Science
PB  - Atlantis Press
SP  - 1774
EP  - 1778
SN  - 1951-6851
UR  - https://doi.org/10.2991/lemcs-15.2015.361
DO  - 10.2991/lemcs-15.2015.361
ID  - Yuan2015/07
ER  -