Research on the Relationship between Earnings Management and Business Performance of Commercial Banks
- https://doi.org/10.2991/meici-18.2018.21How to use a DOI?
- Commercial banks; Earnings management; Business performance; Modified Jones model
With the vigorous development of China's market economy, competition among commercial banks has become increasingly fierce. The operation of commercial banks is experiencing different levels of earnings management. Based on 16 Chinese listed commercial banks from 2012 to 2017, this paper first calculates the operating profit based on the Jones model, and then empirically tests that there is a significant negative correlation between commercial bank earnings management and economic performance. The higher the degree of earnings management of commercial banks, the worse the business performance. Based on recent business data and empirical research results, this paper establishes measurement indicators and models for four aspects of enterprise performance, and uses correlation analysis and regression analysis to study its operation. By studying the earnings management of listed commercial banks under different circumstances, this paper puts forward reasonable suggestions for China's listed commercial banks, and provides a reference for improving their own corporate value.
- © 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 - Yayuan Ji PY - 2018/12 DA - 2018/12 TI - Research on the Relationship between Earnings Management and Business Performance of Commercial Banks BT - Proceedings of the 2018 8th International Conference on Management, Education and Information (MEICI 2018) PB - Atlantis Press SP - 100 EP - 105 SN - 1951-6851 UR - https://doi.org/10.2991/meici-18.2018.21 DO - https://doi.org/10.2991/meici-18.2018.21 ID - Ji2018/12 ER -