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
收藏
页码：234 / 237
页数：4
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