Macroeconomic Uncertainty, Earnings Management, and Investment Opportunities

DOI

10.2991/aebmr.k.201211.041How to use a DOI?

Keywords

Earnings management, investment opportunities, Tobin’s q, macroeconomic uncertainty

Abstract

The earning management level of a firm can impact the investment opportunities of it. Across to our investigation, the higher level of earning management, the more investment opportunities a firm will get. And when the level of economic uncertainty rises, the positive effect of earning management to investment opportunities will be weaken. The unlimited controlling party of the firms plays a big role on causing these effects.

Copyright

© 2020, 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  - Jiaqi Li
AU  - Keke Tang
AU  - Jingjing Wang
PY  - 2020
DA  - 2020/12/14
TI  - Macroeconomic Uncertainty, Earnings Management, and Investment Opportunities
BT  - Proceedings of the Fifth International Conference on Economic and Business Management (FEBM 2020)
PB  - Atlantis Press
SP  - 240
EP  - 251
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.201211.041
DO  - 10.2991/aebmr.k.201211.041
ID  - Li2020
ER  -