Book Review of "Equity Concentration and Earnings Management Type Selection"
- DOI
- 10.2991/mse-17.2017.71How to use a DOI?
- Keywords
- book review; equity concentration; earnings management; type selection.
- Abstract
Earnings management has received considerable attention in the accounting literature, but the prior literature research results there are two opposing views from various angles, the existing literature is not able to clearly show that the relationship between ownership structure and earnings management. The monograph "Equity Concentration and Earnings Management Type Selection" by Doctor Yuan Tangmei has solved the puzzle problem "There are two opposing views in research area of equity governance affect earnings management in all cases."This paper describes the reform train of thought, research contents and research conclusions, main innovation, academic value of the monograph. The monograph research result is inconsistent with any previous common view that equity concentration affect earnings management, but not opposite to the before view, it give a new explanation from another angle for a variety of equity concentration focus on the uncertainty of the impact of earnings management. These results of the monograph study breakthrough some of the research results of this research field, it may shed a new light on the effect of equity concentration on earnings management, and has extended meaning.
- 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 - Yue Han PY - 2017/10 DA - 2017/10 TI - Book Review of "Equity Concentration and Earnings Management Type Selection" BT - Proceedings of the 3rd Annual 2017 International Conference on Management Science and Engineering (MSE 2017) PB - Atlantis Press SP - 303 EP - 305 SN - 2352-5428 UR - https://doi.org/10.2991/mse-17.2017.71 DO - 10.2991/mse-17.2017.71 ID - Han2017/10 ER -