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
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