Literature Review on Earnings Management

Zhoupei Yang; Yulu Han

doi:10.62051/ijgem.v7n3.08

Authors

Zhoupei Yang
Yulu Han

DOI:

https://doi.org/10.62051/ijgem.v7n3.08

Keywords:

Corporate Governance, Real Earnings Management, Accrual Earnings Management

Abstract

With the increasing degree of marketization of China's economy, the quality of corporate accounting information has attracted more and more attention. The distortion of accounting information interferes with the national economic order and impairs the optimal allocation of resources in the securities market. As an important factor affecting the distortion of accounting information, earnings management has also received much attention. This article first sorts out relevant literature at home and abroad to define the concept of earnings management, and then puts forward some suggestions and enlightenment for China's enterprise reform in view of the current situation of earnings management in listed companies in China. The article has certain reference value for improving the efficiency of corporate governance and deepening enterprise reform.

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References

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