Institutional Environment, Accrualbased Earnings Management and Real Earnings Management: A Literature Review

摘要：

In this paper we review the academic evidence on institutional environment, accrual-based earnings management and real earnings management. Specifically, we find evidence on how institutional environment impacts on earnings management and discuss the situation that managers may trade off the two ways of earnings management (accrual-based and real earnings management) under different institutional environment.

关键词： Institutional environment accrual-based earnings management real earnings management

作者: WANG Jing LIU Shijie

作者单位: Faculty of Management and Economics, Dalian University of Technology, Dalian, China, 116024

会议类型: 国际会议

会议名称: The 4th (2012) International Conference on Financial Risk and Corporate Finance Management(第四届(2012)金融风险与公司金融国际研讨会 FRCFM)

会议地点: 大连

会议语种:英文

页码: 290-294

在线出版日期: 2012-07-07（万方平台首次上网日期，不代表论文的发表时间）