The Influence of Enterprise Earnings Management on Cost Stickiness

被引：0

作者：

Wei, Fang ^{[1
]}

Li, Wenxing ^{[1
]}

机构：

[1] Beijing Jiaotong Univ, Beijing, Peoples R China

来源：

PROCEEDINGS OF THE 5TH INTERNATIONAL CONFERENCE ON FINANCIAL INNOVATION AND ECONOMIC DEVELOPMENT (ICFIED 2020) | 2020年 / 126卷

关键词：

earnings management; cost stickiness; regression analysis;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Enterprises' cost and earnings management are important links for the smooth operation of enterprises. Research on earnings management and cost stickiness can help improve corporate governance and reduce managers' cost-management behavior based on their own interests. This paper analyzes the impact of different earnings management motives on cost stickiness, establishes a regression model, and tests whether there is cost stickiness in China's listed companies through empirical analysis, and whether the impact of different earnings management motives on cost stickiness is different.

引用

页码：113 / 117

页数：5

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