Reviews on the Relationship between Capital Structure and Earnings Management

摘要：

Capital structure and earnings quality are two issues of great significance of development of market economy and modern corporate governance,which have attracted a lot of attention from the theoretical circle. This paper strives to summarize the existing literature which studied on the influential factors on capital structure and earnings management,and also outline the relationship between the two items.

关键词： capital structure earnings management earnings quality

作者: WANG Jing LI Shante

作者单位: School of Management,Dalian University of Technology,Dalian,China,116024

会议类型: 国际会议

会议名称: The 3rd (2011) International Conference on Financial Risk and Corporate Finance Management(第三届(2011)金融风险与公司金融国际研讨会FRCFM 2011)

会议地点: 大连

会议语种:英文

页码: 538-542

在线出版日期: 2011-06-30（万方平台首次上网日期，不代表论文的发表时间）