Title: The Anaysis and Control of Enticing Factors in Earnings Management
Abstract: People pay more attention to earnings management,associated with earnings control and accounting cheating,when Wall Street's biggest firms were involved in securities fraud that has been considered one of the most negative,discomforting occurrences in Wall Street history.In fact,earnings management like a coin has two effects,which is used to deal with uncertainty and increase manger's own utilities.It is inevitable that earnings management occurs for several luring factors,including internal and external incentives.However,vicious earnings management makes accounting information departed from enterprise's true value,seriously distorts accounting data,and affects the quality of accounting information.It is necessary to take steps to control vicious earnings management behaviors in order to improve the quality of accounting information,safeguard the interest of users of financial statements and boost China's market economic healthy development.
Publication Year: 2005
Publication Date: 2005-01-01
Language: en
Type: article
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