Study on the Impact of New Accounting Standards on Earnings Management

DOI

10.2991/ssemse-15.2015.420How to use a DOI?

Keywords

New accounting standards; Difference; Earning management; Impact

Abstract

Earning management is a very hot and disputed topic can be influenced by many factors. Compared to old standards, our new accounting standards can restrict earning management in lots of aspects. Inevitably, as immature standards, it can’t avoid and eradicate all the situations in earning management. This paper will compare the difference between the old and new standards and research its impact on earnings management.

Copyright

© 2015, 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  - Jinping Sun
PY  - 2015/11
DA  - 2015/11
TI  - Study on the Impact of New Accounting Standards on Earnings Management
BT  - Proceedings of the 2015 International Conference on Social Science, Education Management and Sports Education
PB  - Atlantis Press
SP  - 1642
EP  - 1645
SN  - 2352-5398
UR  - https://doi.org/10.2991/ssemse-15.2015.420
DO  - 10.2991/ssemse-15.2015.420
ID  - Sun2015/11
ER  -