In recent years, there have been a lot of domestic and foreign earnings manipulations. Therefore, it is of great significance to study earnings management and its influencing factors in order to restrict earnings mana...In recent years, there have been a lot of domestic and foreign earnings manipulations. Therefore, it is of great significance to study earnings management and its influencing factors in order to restrict earnings management and ensure the quality of accounting information. This paper studies the impact of internal control related earnings management, and incorporates equity incentives into the impact analysis framework of internal control related earnings management, and studies the effect of equity incentives on the relationship between internal control and accrued earnings management.展开更多
文摘In recent years, there have been a lot of domestic and foreign earnings manipulations. Therefore, it is of great significance to study earnings management and its influencing factors in order to restrict earnings management and ensure the quality of accounting information. This paper studies the impact of internal control related earnings management, and incorporates equity incentives into the impact analysis framework of internal control related earnings management, and studies the effect of equity incentives on the relationship between internal control and accrued earnings management.
