Study on Related Issues of Earnings Management for Listed Companies in China

DOI

10.2991/gecss-14.2014.86How to use a DOI?

Keywords

earnings management, listed companies, related party transaction

Abstract

Earnings management has been existed for a long time in the West, which has also been widely concerned by the accounting profession in China in recently years. The earnings management of listed companies has become the focus of investors, creditors, competent public authorities and the institutions that set up accounting standards. China’s enterprises have large number of actions for earnings management, which are presented in diversified and complicated form. This paper mainly discusses about the earnings management of listed companies in China through the motives of earnings management and currently adopted methods of earnings management.

Copyright

© 2014, 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  - Zhihao Su
AU  - Yajuan Chen
PY  - 2014/01
DA  - 2014/01
TI  - Study on Related Issues of Earnings Management for Listed Companies in China
BT  - Proceedings of the 2014 International Conference on Global Economy, Commerce and Service Science
PB  - Atlantis Press
SP  - 341
EP  - 344
SN  - 1951-6851
UR  - https://doi.org/10.2991/gecss-14.2014.86
DO  - 10.2991/gecss-14.2014.86
ID  - Su2014/01
ER  -