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经济政策不确定性与企业盈余管理决策研究

李永奇

南京师范大学

Abstract: The influencing factors of earnings management have always been the focus of scholars.The reason why enterprises conduct earnings management and the degree of earnings management have always been one of the important strategies for enterprises in the operation process.Earnings management can be divided into accrual earnings management and real earnings management.By combing through previous studies,this paper finds that the influencing factors of earnings management are mainly divided into six a... More
Keywords：

Economic Policy Uncertainty; Real Earnings Management; Auditor; Equity Agency Cost;

  • Series：

    (J) Economics ＆ Management

  • Subject：

    Economic Reform; Enterprise Economy; Finance; Securities; Investment

  • DOI：

    10.27245/d.cnki.gnjsu.2019.001397

  • Classification Code：

    F275;F832.51;F120

Tutor：

赵自强;

Retraction:

会计硕士（专业学位）

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