Earnings Management, Enterprise Scale and Enterprise Value—Research Based on Data and Statistical Analysis Tools
This paper takes China’s A-share listed companies in Shanghai and Shenzhen Stock Exchange from 2012 to 2016 as samples to analyze the impact of earnings management on current and subsequent enterprise value. It is found that real earnings management not only affects the current value, but also damag...
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| Format: | Article |
| Language: | English |
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EDP Sciences
2021-01-01
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| Series: | E3S Web of Conferences |
| Online Access: | https://www.e3s-conferences.org/articles/e3sconf/pdf/2021/68/e3sconf_netid21_02047.pdf |