The Research on Earnings Management and Financing Constraints in China Listed Companies

被引：0

作者：

Xu Hongye ^{[1
]}

Xiao Xiang ^{[1
]}

Kang Lina ^{[1
]}

机构：

[1] Beijing Jiaotong Univ, Sch Econ & Management, Beijing 100044, Peoples R China

来源：

PROCEEDINGS OF THE THIRD INTERNATIONAL SYMPOSIUM - MANAGEMENT, INNOVATION & DEVELOPMENT, BKS ONE & TWO | 2016年

关键词：

Listed companies; Finance constraints; Earnings management; Finance;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

We make empirical research to analysis the relationship between financing constraints and earnings management by using the financial data of Shanghai and Shenzhen A-share listed companies in recent years. We come to the conclusion by constructing the econometric model and making regression analysis. The result shows that there is a significant correlation between fmancing constraints and earnings management which means financing constraints and corporate earnings management are positive related. In order to release financing constraints, the companies carry out earnings managements to beautify the disclosure of fmancial information. In addition, the result also indicates that enterprise profitability, assets size and short-term loan have an effect on earnings managements.

引用

页码：1059 / 1064

页数：6

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