Empirical Research of the Method of Earning Management on Unprofitable Listed Company

摘要：

This essay illustrates a multivatiate linear model which use business profits,investment income,net operating income,the flow can be reversed to be the dependent variable,and use net income to be independent variables,through using established US listed companies which turned a profit,it is the best way of earning management that finding the net operating income and profitability of listed companies for the most preferred way of earnings management in 2009. Followed by impairment of current assets,and the least contribution of retained profits was given by investment income.

关键词： Key words: earnings management the loss of listed companies non-recurring gains and losses

作者: Yue Meng Xuemei Li Peili Cong

作者单位: School of Economics and Management,Shenyang Ligong University,China

会议类型: 国际会议

会议名称: The Tenth Wuhan International Conference on E-Business(第十届武汉电子商务国际会议)

会议地点: 成都

会议语种:英文

页码: 822-828

在线出版日期: 2011-05-13（万方平台首次上网日期，不代表论文的发表时间）