Proceedings of the 1st International Symposium on Economic Development and Management Innovation (EDMI 2019)

Information Earnings Management by Financial Accounting Structure of Listed Companies

Authors
Ming Fan
Corresponding Author
Ming Fan
Available Online August 2019.
DOI
10.2991/edmi-19.2019.68How to use a DOI?
Keywords
accounting; earnings; finance; enterprises.
Abstract

In order to more accurately understand the impact of financial accounting structure on information earnings management of listed companies, the method of investigation and analysis was used to study the impact of cost accounting, tax accounting and expense accounting on the information earnings management of listed companies in the financial accounting structure, and to analyze the data obtained theoretically. The results showed that cost accounting, tax accounting and expense accounting structure had a very important influence in the information earnings management of listed companies. With the core operation data of enterprises, it can directly reflect the operation of enterprises. This is also the data that shareholders, board of supervisors, board of directors and so on strongly require management and financial departments to disclose all the facts and its impact is evident. In summary, the financial accounting structures such as cost accounting, tax accounting and expense accounting have a great impact on the research of information earnings management of listed companies, because the financial accounting structure department has the core data and is the core component of information earnings management.

Copyright
© 2019, 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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Volume Title
Proceedings of the 1st International Symposium on Economic Development and Management Innovation (EDMI 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
August 2019
ISBN
978-94-6252-771-3
ISSN
2352-5428
DOI
10.2991/edmi-19.2019.68How to use a DOI?
Copyright
© 2019, 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  - Ming Fan
PY  - 2019/08
DA  - 2019/08
TI  - Information Earnings Management by Financial Accounting Structure of Listed Companies
BT  - Proceedings of the 1st International Symposium on Economic Development and Management Innovation (EDMI 2019)
PB  - Atlantis Press
SP  - 411
EP  - 415
SN  - 2352-5428
UR  - https://doi.org/10.2991/edmi-19.2019.68
DO  - 10.2991/edmi-19.2019.68
ID  - Fan2019/08
ER  -