An Empirical Research of the Relationship between Earnings Management and Debt Financing

摘要：

　　In this paper, we use an empirical study of the interplay between earnings management and the debt financing scale, costs and the maturity structure.The following conclusions were obtained: Enterprises that have longer debt maturity, bigger debts scale and higher cost of debt financing will conduct more earnings management.

关键词： earnings management debt financing scale costs maturity structure

作者: Wu Haowen Liu Yutong

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 8th (2016)International Conference on Financial Risk and Corporate Finance Management(第八届(2016)金融风险与公司金融国际研讨会)

会议地点: 大连

会议语种:英文

页码: 43-49

在线出版日期: 2016-07-03（万方平台首次上网日期，不代表论文的发表时间）