An Impact Analysis Model of Earnings Management from the Difference between Accounting and Tax Revenue

被引：0

作者：

Zhang, Yan ^{[1
]}

机构：

[1] Chinese Peoples Liberat Army, Unit 91550, Dalian 116023, Peoples R China

来源：

PROCEEDINGS OF THE 2016 2ND INTERNATIONAL CONFERENCE ON EDUCATION, SOCIAL SCIENCE, MANAGEMENT AND SPORTS (ICESSMS 2016) | 2016年 / 92卷

关键词：

Tax Revenue; Earnings Management; Impact Analysis Model;

D O I：

暂无

中图分类号：

C [社会科学总论];

学科分类号：

03 ; 0303 ;

摘要：

The relationship between earnings management and income tax revenue, has always been the focus of domestic and foreign scholars. In this paper, the use of discretionary accrual as a measure of profit, an analytical model is proposed, to investigate the impact of accounting and tax differences on earnings management. Using 2013-2015 years of earnings listed parent company data as a sample, to verify and analyze the reliability of the model.

引用

页码：234 / 237

页数：4

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