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【With the same column:【专题讨论·盈余管理】 Found 2 articles】 /Page Order by: Asce Desc

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| F275

Corporate Earnings Pressure and Supply Chain Real Earnings Management

Peng Muze, Jin Qinglu

Listed companies face multiple earnings pressures from stakeholders in their operations. When normal operations cannot achieve earnings expectations or having opportunistic motivations, co...

First published at: Oct 03, 2021

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doi:10.16538/j.cnki.jfe.20210816.101

Journal of Finance and Economics, Vol. 47, Issue 10, pp. 156 - 169

| F275；F812.42

Intelligent Supervision and Earnings Management Choice：A Natural Experiment Based on Golden Tax-III

Zhu Kai, Pan Shuxin, Hu Mengmeng

This paper studies the impact of intelligent tax supervision on the decision of corporate earnings management. Companies determine earnings management strategies by weighing the marginal b...

First published at: Oct 03, 2021

View: HTML | PDF | Download PDF(1223.2 KB) | ESI

doi:10.16538/j.cnki.jfe.20210716.101

Journal of Finance and Economics, Vol. 47, Issue 10, pp. 140 - 155

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