Executive Change and Real Activity Earnings Management

被引：0
|
作者：
Chen Borun [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：
Executive change; Accounting standards; Real activity earnings management;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
In this paper, we examine the relationship between the change of senior executives and the earnings management of real activities before and after the promulgation of the new accounting standards by taking the A-share listed companies with the change of executives in 2007 and 2014 as samples. The results show that there are earnings management behaviors that use real activities to increase profits before and after the promulgation of new accounting standards. However, after the promulgation of the new accounting standards, the new general manager of the listed company has a higher degree of real earnings management in the year after taking office. The results show that, with the improvement of China's accounting standards, real earnings management has gradually become a method of earnings management.
引用
收藏
页码：860 / 865
页数：6
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