Institutional Environment, Accrual-based Earnings Management and Real Earnings Management: A Literature Review

被引：0
|
作者：
Wang Jing [1 ]
Liu Shijie [1 ]
机构：
[1] Dalian Univ Technol, Fac Management & Econ, Dalian 116024, Peoples R China
来源：
PROCEEDINGS OF THE 4TH (2012) INTERNATIONAL CONFERENCE ON FINANCIAL RISK AND CORPORATE FINANCE MANAGEMENT, VOLS I AND II | 2012年
关键词：
Institutional environment; accrual-based earnings management; real earnings management; FINANCE; LOSSES;
D O I：
暂无
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
In this paper we review the academic evidence on institutional environment, accrual-based earnings management and real earnings management. Specifically, we find evidence on how institutional environment impacts on earnings management and discuss the situation that managers may trade off the two ways of earnings management (accrual-based and real earnings management) under different institutional environment.
引用
收藏
页码：290 / 294
页数：5
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