Analysis on Factors Influencing ManagersEarnings Management Intentions
Earnings management behavior has historically been a great concern in the accounting profession.The purpose of this paper was to examine factors influencing managersassessment on the appropriateness of an accounting treatment and intentions of earnings management.This paper was divided into four sections.In the first section,we defined the concept of earnings management by reasoning and analyzing previous researches.In the second section,we examined ethical factors that affect earnings management.Analysis of economical factors that affects earning management was established in the third and fourth section-we mainly discussed influences of management compensation in the third section and capital market incentives in the last section.This paper addressed the issue of earnings management from the individual level to measure the managementsintention to manage earnings.The authors believed that earnings management should be discouraged because the financial statement was supposed to provide real performance of the company to users.
Earnings management ethical factors economic factors
SUN Wensheng SUN Jie
Agricultural University of Hebei,Baoding,Hebei,P.R.China,071001 University of California,Irvine,CA,USA,92614
国际会议
2008 International Conference on Lofistics Engineering and Supply Chain(2008物流与供应链管理国际研讨会)
长沙
英文
477-482
2008-08-20（万方平台首次上网日期，不代表论文的发表时间）