An Empirical Study on the Relationship Between Growth and Earnings Management of Chinese Listed Corporation  

作　　者：Dong Weiming Huang Qian Shi Jun 

机构地区：[1]Xi'an Jiaotong University, Xi'an, China [2]Xi'an Physical Education University, Xi'an, China

出　　处：《Journal of Modern Accounting and Auditing》2016年第11期567-576,共10页现代会计与审计（英文版）

摘　　要：This paper explores whether investors can assess the company＇s growth and risk management according to the company＇s financial statements in the capital market or not. The company＇s growth will affect the company＇s earnings manipulation for earnings management which is often encountered in corporate governance problems. This research constructs the research hypothesis on this basis of the summary and analysis of the relevant theory, using the data from Chinese listed corporation during the period of 2009-2011, and designs the empirical model to prove it. The study found that for Chinese listed corporation, the higher the company＇s growth and business risk, the higher the degree of earnings management. The degree of earnings management will be high when the growth of the company and the business risk exist at the same time.

关 键 词：company growth risk management earnings management 

分 类 号：F279.246[经济管理—企业管理] F276.6[经济管理—国民经济]