摘要
Earnings management has been a hot topic in academic research. The research on this issue has been enduring for a long time. Especially in the era of large data, ＂Intemet ＋＂ has become a new research field, and the research on earnings management has risen to a new height. In addition, the outbreak of social events such as Enron, San and so on has caused the country to pay more and more attention to the social responsibility of the enterprises besides the economic interests. Besides, the enterprises need to compile the social responsibility report. We can see that social responsibility has become a hotspot in the academic research. The two hot issues combined with game theory to analyze the relationship between the two, put forward measures of governance.
