Proceedings of the 7th International Conference on Management, Education, Information and Control (MEICI 2017)

The Influence of Internal Control on Accrual Measure and Earnings Management

Authors
Chuyuan Huang, Mengnong Zhou, Jiayi Guan
Corresponding Author
Chuyuan Huang
Available Online October 2017.
DOI
https://doi.org/10.2991/meici-17.2017.59How to use a DOI?
Keywords
Internal control; Accrual measure; Earnings management; Internal control deficiencies
Abstract

This paper studies the internal control as the internal supervision mechanism of the enterprise, discusses its influence on earnings management with accrual measure of fair value between listed corporations with internal control deficiencies and without internal control deficiencies. The author examines the impact of internal control quality on accrual measure and earnings management through unpaired samples consisted of 1208 observations with internal control deficiencies and 3092 with perfect internal control from 2014 to 2016, based on the internal control of the listed company. The results indicate that listed companies usually adopt fair value of accrual measure as earning management tool,and internal control deficiency has influence on fair value and earnings management. The listed companies without internal control deficiency generally use investment income and assets impairment as earnings management tool,and those with internal control deficiency usually use extraordinary income as earnings management tool.

Copyright
© 2017, 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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Volume Title
Proceedings of the 7th International Conference on Management, Education, Information and Control (MEICI 2017)
Series
Advances in Intelligent Systems Research
Publication Date
October 2017
ISBN
10.2991/meici-17.2017.59
ISSN
1951-6851
DOI
https://doi.org/10.2991/meici-17.2017.59How to use a DOI?
Copyright
© 2017, 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  - Chuyuan Huang
AU  - Mengnong Zhou
AU  - Jiayi Guan
PY  - 2017/10
DA  - 2017/10
TI  - The Influence of Internal Control on Accrual Measure and Earnings Management
BT  - Proceedings of the 7th International Conference on Management, Education, Information and Control (MEICI 2017)
PB  - Atlantis Press
SP  - 292
EP  - 297
SN  - 1951-6851
UR  - https://doi.org/10.2991/meici-17.2017.59
DO  - https://doi.org/10.2991/meici-17.2017.59
ID  - Huang2017/10
ER  -