DocumentCode
655012
Title
Management Motivation and Earnings Management Methods
Author
Zhonghai Yang ; Sun Ying ; Qianqian Zhang
Author_Institution
Inst. of Accounting, Harbin Univ. of Commerce, Harbin, China
fYear
2013
fDate
10-12 Oct. 2013
Firstpage
283
Lastpage
286
Abstract
In this paper, we study the effectiveness of the management motivations on earnings management methods based on thousands of samples between 2006 and 2011. The empirical results indicate that Real Earnings Management is used to manipulate the earnings in order to turn a profit, avoid loss, refinance, and change executives. The companies with higher executive compensations intend to use REM. However, making big profits by using Real Earnings Management activities is not popular because the capital market in China is not perfect enough.
Keywords
financial management; stock markets; China; REM; capital market; executive compensations; management motivation; real earnings management method; Companies; Contracts; Educational institutions; Government; Industries; Production; Accrual earnings management (AEM); Management motivation; Real earnings management (REM);
fLanguage
English
Publisher
ieee
Conference_Titel
Cyber-Enabled Distributed Computing and Knowledge Discovery (CyberC), 2013 International Conference on
Conference_Location
Beijing
Type
conf
DOI
10.1109/CyberC.2013.55
Filename
6685696
Link To Document