Game Analysis of Earnings Management between Shareholders and Managers
In todays market economy,Company for their own interests to implement earnings management is common. Most companies earnings management is made by managers, the implementations of Earnings management are are also mainly for their own interests.This paper is from the perspective of game theory to consider a variety of possible factors that based on the static game and find out the Nash equilibrium. Then we will analyze the factors of affecting the Nash equilibrium solution and offer some suggestions about reducing Earnings management according to the results.
shareholders managers earnings management game
LU Li WANG Xian
School of Management, Dalian Ocean University, Dalian, China, 116023
国际会议
大连
英文
399-404
2011-06-30（万方平台首次上网日期，不代表论文的发表时间）