Management Motivation and Earnings Management Methods

被引：0
|
作者：
Yang, Zhonghai [1 ]
Ying, Sun [1 ]
Zhang, Qianqian [1 ]
机构：
[1] Harbin Univ Commerce, Inst Accounting, Harbin, Hei Longjiang P, Peoples R China
来源：
2013 INTERNATIONAL CONFERENCE ON CYBER-ENABLED DISTRIBUTED COMPUTING AND KNOWLEDGE DISCOVERY (CYBERC) | 2013年
关键词：
Real earnings management (REM); Accrual earnings management (AEM); Management motivation; BENCHMARKS; REAL;
D O I：
10.1109/CyberC.2013.55
中图分类号：
TP3 [计算技术、计算机技术];
学科分类号：
0812 ;
摘要：
In this paper, we study the effectiveness of the management motivations on earnings management methods based on thousands of samples between 2006 and 2011. The empirical results indicate that Real Earnings Management is used to manipulate the earnings in order to turn a profit, avoid loss, refinance, and change executives. The companies with higher executive compensations intend to use REM. However, making big profits by using Real Earnings Management activities is not popular because the capital market in China is not perfect enough.
引用
收藏
页码：283 / 286
页数：4
相关论文
共 50 条
  • [1] Debt as a motivation for earnings management by Portuguese municipalities?
    Ferreira, Augusta
    PUBLIC MONEY & MANAGEMENT, 2024, 44 (06) : 472 - 483
  • [2] Motivation for earnings management among auditors in Malaysia
    Hamid, Farisha
    Hashim, Hafiza Aishah
    Salleh, Zalailah
    INTERNATIONAL CONGRESS ON INTERDISCIPLINARY BUSINESS AND SOCIAL SCIENCES 2012 (ICIBSOS 2012), 2012, 65 : 239 - 246
  • [3] Corporate Strategy Difference and Earnings Management Motivation
    Chen, Lei
    PROCEEDINGS OF THE 2017 INTERNATIONAL CONFERENCE ON ECONOMICS, FINANCE AND STATISTICS (ICEFS 2017), 2017, 26 : 200 - 204
  • [4] EARNINGS MANAGEMENT TYPES AND MOTIVATION: A STUDY IN TAIWAN
    Chen, Ming-Chia
    Tsai, Yuan-Cheng
    SOCIAL BEHAVIOR AND PERSONALITY, 2010, 38 (07): : 955 - 962
  • [5] ANALYSIS OF ACCOUNTING EARNINGS MANAGEMENT BASED ON PSYCHOLOGICAL MOTIVATION
    Liang, Zhiqiang
    PSYCHIATRIA DANUBINA, 2022, 34 : S83 - S85
  • [6] An investigation of the motivation of hotel owners and operators to engage in earnings management
    Turner, Michael J.
    Guilding, Chris
    QUALITATIVE RESEARCH IN ACCOUNTING AND MANAGEMENT, 2011, 8 (04): : 358 - +
  • [7] Overseas listing and earnings management methods selection
    Wang, Ping
    Chi, Mingyuan
    Wang, Xiaochun
    FINANCE RESEARCH LETTERS, 2023, 55
  • [8] Earnings Management Around Zero: A motivation to local politician signalling competence
    Ferreira, Augusta
    Carvalho, Joao
    Pinho, Fatima
    PUBLIC MANAGEMENT REVIEW, 2013, 15 (05) : 657 - 686
  • [9] Game analysis on the motivation of equity incentive contracts in the presence of earnings management
    Zhou, Jing
    PROCEEDINGS OF 2013 6TH INTERNATIONAL CONFERENCE ON INFORMATION MANAGEMENT, INNOVATION MANAGEMENT AND INDUSTRIAL ENGINEERING (ICIII 2013) VOL 1, 2013, : 616 - 619
  • [10] The Earnings Management Motivation: Accrual Accounting vs. Cash Accounting
    Goel, Sandeep
    AUSTRALASIAN ACCOUNTING BUSINESS AND FINANCE JOURNAL, 2016, 10 (03) : 48 - 66
12345