Study on the Influence Mechanism of Asset Structure Adjustment on Earnings Quality

DOI

10.2991/icmess-18.2018.152How to use a DOI?

Keywords

Earnings quality; Asset structure; Adjustment; Mechanism

Abstract

This paper studied the impact of asset structure adjustment on the earnings quality by mathematical analysis methods. The adjustment of enterprise asset structure affects the quality of surplus production and the quality of earnings confirmation. Due to the asymmetry of information and the defects of accounting theory, the accounting confirmation of manipulative accrual earnings has become an important part of the evaluation of the earnings quality. While the constraints of information environment and the limitations of confirmation means make it likely reasonable to exist for a long time for earnings management behavior.

Copyright

© 2018, 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  - Baifang Liu
AU  - Xuewei Zhan
PY  - 2018/06
DA  - 2018/06
TI  - Study on the Influence Mechanism of Asset Structure Adjustment on Earnings Quality
BT  - Proceedings of the 2018 2nd International Conference on Management, Education and Social Science (ICMESS 2018)
PB  - Atlantis Press
SP  - 689
EP  - 694
SN  - 2352-5398
UR  - https://doi.org/10.2991/icmess-18.2018.152
DO  - 10.2991/icmess-18.2018.152
ID  - Liu2018/06
ER  -