Theoretical and Empirical Analysis of Earnings Management

Jiahe Chen ； Mingming Chen

《Frontiers in Economics and Management》 3卷8期 (2022/08) Pp. 465-472

https://doi.org/10.6981/FEM.202208_3(8).0064

摘要

Earning management is a controversial topic nowadays. This paper combines theoretical analysis and empirical analysis. This paper will focus on five motivations to analyze the forms of earnings management. Next, the empirical evidence will be displayed to show the relationships between motivations and earnings management in the real company or some specific industry, proving the practicality of these motivations. Apart from that, empirical methods used to detect earnings management will be analyze critically.

關鍵字

Earning Management ； Motivations ； Empirical Evidence ； Empirical Method

參考文獻

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