The Earnings Management Strategy of List Companies in Pearl River Delta Region of China Based on Complex Network Theory

The Earnings Management Strategy of List Companies in Pearl River Delta Region of China Based on Complex Network Theory

This paper aims to detect the methods of earnings management in Pearl River Delta region of China. The data were selected based on the list companies of Pearl River Delta region from 2008 to 2019 and the balanced panel analysis was adopted to pursue the results. After the random effect analysis, thi...

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Main Authors: Run-Hua Zhao, Jie Cheng, Nai-Ru Xu
Format: Article
Language:English
Published: Hindawi-Wiley 2020-01-01
Series:Complexity
Online Access:http://dx.doi.org/10.1155/2020/6650193
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spelling doaj-017529b2f2dd4ae0b3a11e7b33821fbc2020-12-21T11:41:27ZengHindawi-WileyComplexity1076-27871099-05262020-01-01202010.1155/2020/66501936650193The Earnings Management Strategy of List Companies in Pearl River Delta Region of China Based on Complex Network TheoryRun-Hua Zhao0Jie Cheng1Nai-Ru Xu2The School of Finance and Accounting, Anhui Xinhua University, Hefei 230077, ChinaThe School of International Education, Anhui Xinhua University, Hefei 230077, ChinaThe School of Business, Anhui Xinhua University, Hefei 230077, ChinaThis paper aims to detect the methods of earnings management in Pearl River Delta region of China. The data were selected based on the list companies of Pearl River Delta region from 2008 to 2019 and the balanced panel analysis was adopted to pursue the results. After the random effect analysis, this study reaches the conclusion that downward earnings is through total assets, the difference between sales and receivables, fixed assets, and sales and upward earnings is mainly through the changes of sales by the companies in Pearl River Delta region of China.http://dx.doi.org/10.1155/2020/6650193
collection DOAJ
language English
format Article
sources DOAJ
author Run-Hua Zhao
Jie Cheng
Nai-Ru Xu
spellingShingle Run-Hua Zhao
Jie Cheng
Nai-Ru Xu
The Earnings Management Strategy of List Companies in Pearl River Delta Region of China Based on Complex Network Theory
Complexity
author_facet Run-Hua Zhao
Jie Cheng
Nai-Ru Xu
author_sort Run-Hua Zhao
title The Earnings Management Strategy of List Companies in Pearl River Delta Region of China Based on Complex Network Theory
title_short The Earnings Management Strategy of List Companies in Pearl River Delta Region of China Based on Complex Network Theory
title_full The Earnings Management Strategy of List Companies in Pearl River Delta Region of China Based on Complex Network Theory
title_fullStr The Earnings Management Strategy of List Companies in Pearl River Delta Region of China Based on Complex Network Theory
title_full_unstemmed The Earnings Management Strategy of List Companies in Pearl River Delta Region of China Based on Complex Network Theory
title_sort earnings management strategy of list companies in pearl river delta region of china based on complex network theory
publisher Hindawi-Wiley
series Complexity
issn 1076-2787
1099-0526
publishDate 2020-01-01
description This paper aims to detect the methods of earnings management in Pearl River Delta region of China. The data were selected based on the list companies of Pearl River Delta region from 2008 to 2019 and the balanced panel analysis was adopted to pursue the results. After the random effect analysis, this study reaches the conclusion that downward earnings is through total assets, the difference between sales and receivables, fixed assets, and sales and upward earnings is mainly through the changes of sales by the companies in Pearl River Delta region of China.
url http://dx.doi.org/10.1155/2020/6650193
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