The Earnings Management Strategy of List Companies in Pearl River Delta Region of China Based on Complex Network Theory

被引：0
|
作者：
Zhao, Run-Hua [1 ]
Cheng, Jie [2 ]
Xu, Nai-Ru [3 ]
机构：
[1] Anhui Xinhua Univ, Sch Finance & Accounting, Hefei 230077, Peoples R China
[2] Anhui Xinhua Univ, Sch Int Educ, Hefei 230077, Peoples R China
[3] Anhui Xinhua Univ, Sch Business, Hefei 230077, Peoples R China
来源：
COMPLEXITY | 2020年 / 2020卷
关键词：
Sales;
D O I：
10.1155/2020/6650193
中图分类号：
O1 [数学];
学科分类号：
0701 ; 070101 ;
摘要：
This paper aims to detect the methods of earnings management in Pearl River Delta region of China. The data were selected based on the list companies of Pearl River Delta region from 2008 to 2019 and the balanced panel analysis was adopted to pursue the results. After the random effect analysis, this study reaches the conclusion that downward earnings is through total assets, the difference between sales and receivables, fixed assets, and sales and upward earnings is mainly through the changes of sales by the companies in Pearl River Delta region of China.
引用
收藏
页数：5
相关论文
共 50 条
  • [1] Black carbon measurements in the Pearl River Delta region of China
    Huang, X. -F.
    Gao, R. S.
    Schwarz, J. P.
    He, L. -Y.
    Fahey, D. W.
    Watts, L. A.
    McComiskey, A.
    Cooper, O. R.
    Sun, T. -L.
    Zeng, L. -W.
    Hu, M.
    Zhang, Y. -H.
    JOURNAL OF GEOPHYSICAL RESEARCH-ATMOSPHERES, 2011, 116
  • [2] A historical perspective of river basin management in the Pearl River Delta of China
    Weng, Qihao
    JOURNAL OF ENVIRONMENTAL MANAGEMENT, 2007, 85 (04) : 1048 - 1062
  • [3] Understanding land subsidence in the Pearl River Delta region of China based on InSAR observations
    Ren, Tianhe
    Gong, Wenping
    Gao, Liang
    Zhao, Fumeng
    ENGINEERING GEOLOGY, 2024, 339
  • [4] The Changing Structure of China's Pearl River Delta Megacity Region
    Song, Junru
    Zhao, Min
    JOURNAL OF REGIONAL AND CITY PLANNING, 2018, 29 (03): : 169 - 187
  • [5] Coastal and marine environmental issues in the pearl river delta region, China
    Zhou X.
    Cai L.
    International Journal of Environmental Studies, 2010, 67 (02) : 137 - 145
  • [6] Aerosol optical thickness over Pearl River Delta region, China
    Xiao, Z. Y.
    Jiang, H.
    Song, X. D.
    INTERNATIONAL JOURNAL OF REMOTE SENSING, 2017, 38 (01) : 258 - 272
  • [7] HALOGENTATED HYDROCARBONS IN THE ATMOSPHERE OF PEARL RIVER DELTA REGION, SOUTHERN CHINA
    Guo, H.
    Wang, X. M.
    Simpson, I. J.
    Blake, D. R.
    Cheng, H. R.
    Saunders, S. M.
    PROCEEDINGS OF THE FIRST INTERNATIONAL CONFERENCE ON SUSTAINABLE URBANIZATION (ICSU 2010), 2010, : 1615 - 1624
  • [8] Legislation on protection of drinking water sources and local management practices in the Pearl River Delta region of China
    Zhigang Wang
    Yang Liu
    Yingzhi Li
    Peng Zhao
    Jiangyu Yu
    Chinese Journal of Population,Resources and Environment, 2016, (02) : 144 - 152
  • [9] Legislation on protection of drinking water sources and local management practices in the Pearl River Delta region of China
    Wang, Zhigang
    Liu, Yang
    Li, Yingzhi
    Zhao, Peng
    Yu, Jiangyu
    CHINESE JOURNAL OF POPULATION RESOURCES AND ENVIRONMENT, 2016, 14 (02) : 144 - 152
  • [10] Maximizing ozone control by spatial sensitivity-oriented mitigation strategy in the Pearl River Delta Region, China
    Wang, Runyu
    Wang, Lili
    Sun, Jiaren
    Zhang, Lei
    Li, Yuanyuan
    Li, Ke
    Liu, Boya
    Zhang, Jiaxin
    Wang, Yuesi
    SCIENCE OF THE TOTAL ENVIRONMENT, 2023, 905
12345