The Research on the Relationship of Manager Characteristics and Firm Earnings Management

DOI

10.2991/febm-16.2016.76How to use a DOI?

Keywords

management characteristics;earnings management;listed company

Abstract

With the prosperity of economy, the earnings management of listed companies are paid attention by people. The research of the listed company managers characteristics and what earnings management way have very important significance.Firstly in this paper, with the Shanghai stock exchange in 2012 data of a-share listed companies as samples, use SPSS to analyze it, finally it is concluded that some of the characteristics of managers is correlation with earnings management. According to the empirical conclusions, I put forward some suggestions to improve earnings management of listed companies.

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  - Jianjun Zhang
AU  - Yang Xu
PY  - 2016/11
DA  - 2016/11
TI  - The Research on the Relationship of Manager Characteristics and Firm Earnings Management
BT  - Proceedings of the First International Conference Economic and Business Management 2016
PB  - Atlantis Press
SP  - 491
EP  - 497
SN  - 2352-5428
UR  - https://doi.org/10.2991/febm-16.2016.76
DO  - 10.2991/febm-16.2016.76
ID  - Zhang2016/11
ER  -