Empirical Research of the Method of Earning Management on Unprofitable Listed Company

被引：0

作者：

Meng, Yue ^{[1
]}

Li, Xuemei ^{[1
]}

Gong, Peili ^{[1
]}

机构：

[1] Shenyang Ligong Univ, Sch Econ & Management, Shenyang, Peoples R China

来源：

TENTH WUHAN INTERNATIONAL CONFERENCE ON E-BUSINESS, VOLS I AND II | 2011年

关键词：

earnings management; the loss of listed companies; non-recurring gains and losses;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This essay illustrates a multivatiate linear model which use business profits, investment income, net operating income, the flow can be reversed to be the dependent variable, and use net income to be independent variables, through using established 115 listed companies which turned a profit, it is the best way of earning management that finding the net operating income and profitability of listed companies for the most preferred way of earnings management in 2009. Followed by impairment of current assets, and the least contribution of retained profits was given by investment income.

引用

页码：822 / 828

页数：7

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