Research on the Development Status and Countermeasures of Enterprise Earnings Management from the Perspective of Big Data

• Main Authors: Zeng Tong, Hanyue Zhang
• Format: Article
• Language: English
• Published: EDP Sciences 2021-01-01
• Series: E3S Web of Conferences
• Online Access: https://www.e3s-conferences.org/articles/e3sconf/pdf/2021/12/e3sconf_icersd2020_03030.pdf

Earnings management plays a leading role in the development of enterprises. With the popularity of big data, when enterprises implement earnings management, analyzing the big data model from the computer can improve the development speed of enterprises. It is not only the key of accounting theory and corporate governance research, but also the top priority in practice. With the continuous development of economy and society in recent years, the problems of interrelated financial have frequently appeared, which leads investors to query the earning ability of related companies. Therefore, this paper studies the current situation of enterprise earnings management from the perspective of big data, and further analyzes the existing problems, and puts forward the countermeasures and suggestions for the relevant enterprise earnings management from the perspective of big data, hoping to standardize the enterprise earnings management behavior and maintain the order of the investment market.