Research on Earnings Management from the Perspective of Innovation and Market Competition

DOI

10.2991/ssehr-16.2016.316How to use a DOI?

Keywords

Earnings management; Market competition; Governance effect; Innovation competitiveness

Abstract

Based on the empirical evidence of Chinese listed companies, this paper examines the relationship between earnings management and market competition. The study found that the market competition has a significant effect on the positive earnings management, the stronger the market competition is, the lower the level of earnings management. The relationship between negative earnings management and the market competition is the opposite, the stronger the market competition, the higher the negative earnings management. The study also found that, for companies with a strong innovation competitiveness, market competition has a stronger governance effect on earnings management. For companies that are not firm in innovation competitiveness, market competition has contributed to earnings management.

Copyright

© 2016, 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  - Ying Wang
PY  - 2016/07
DA  - 2016/07
TI  - Research on Earnings Management from the Perspective of Innovation and Market Competition
BT  - Proceedings of 2016 5th International Conference on Social Science, Education and Humanities Research
PB  - Atlantis Press
SP  - 1482
EP  - 1488
SN  - 2352-5398
UR  - https://doi.org/10.2991/ssehr-16.2016.316
DO  - 10.2991/ssehr-16.2016.316
ID  - Wang2016/07
ER  -