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Journal of Innovations in Economics & Management

Volume 5, 2024 - Issue 3

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Exploration of Research on Earnings Management

by Jiaheng Li 1,*
1
Yunnan University
*
Author to whom correspondence should be addressed.
JIEM  2024 5(3):83; https://doi.org/10.69610/j.jiem.202408102
Received: 11 July 2024 / Accepted: 2 August 2024 / Published Online: 10 August 2024
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Abstract

Earnings management refers to the practice where companies manipulate financial statements to alter their true economic condition to achieve certain objectives. Earnings management impacts the quality of a company's financial reporting and market efficiency. It is closely related to factors such as fiduciary responsibility, corporate tax burden, relational transactions, internal controls, litigation risk, and CEO characteristics. The main methods include earnings manipulation, real activity earnings management, and accrual-based earnings management. Engaging in earnings management negatively affects the authenticity and reliability of a company's financial statements and information disclosure. Therefore, companies should improve internal control and supervision mechanisms to reduce the likelihood of adverse impacts.

Keywords: Earnings Management; Financial report; Information asymmetry; Governance mechanism; Regulatory agency;
Copyright: © 2024 by Li. This is an open-access article distributed under the terms of the Creative Commons Attribution License (CC BY) (Creative Commons Attribution 4.0 International License). The use, distribution or reproduction in other forums is permitted, provided the original author(s) or licensor are credited and that the original publication in this journal is cited, in accordance with accepted academic practice. No use, distribution or reproduction is permitted which does not comply with these terms.

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ACS Style
Li, J. Exploration of Research on Earnings Management. Journal of Innovations in Economics & Management, 2024, 5, 83. doi:10.69610/j.jiem.202408102
AMA Style
Li J. Exploration of Research on Earnings Management. Journal of Innovations in Economics & Management; 2024, 5(3):83. doi:10.69610/j.jiem.202408102
Chicago/Turabian Style
Li, Jiaheng 2024. "Exploration of Research on Earnings Management" Journal of Innovations in Economics & Management 5, no.3:83. doi:10.69610/j.jiem.202408102

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References

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