The Earnings Management Strategy of List Companies in Pearl River Delta Region of China Based on Complex Network Theory
This paper aims to detect the methods of earnings management in Pearl River Delta region of China. The data were selected based on the list companies of Pearl River Delta region from 2008 to 2019 and the balanced panel analysis was adopted to pursue the results. After the random effect analysis, thi...
Saved in:
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Wiley
2020-01-01
|
| Series: | Complexity |
| Online Access: | http://dx.doi.org/10.1155/2020/6650193 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1850231859430031360 |
|---|---|
| author | Run-Hua Zhao Jie Cheng Nai-Ru Xu |
| author_facet | Run-Hua Zhao Jie Cheng Nai-Ru Xu |
| author_sort | Run-Hua Zhao |
| collection | DOAJ |
| description | This paper aims to detect the methods of earnings management in Pearl River Delta region of China. The data were selected based on the list companies of Pearl River Delta region from 2008 to 2019 and the balanced panel analysis was adopted to pursue the results. After the random effect analysis, this study reaches the conclusion that downward earnings is through total assets, the difference between sales and receivables, fixed assets, and sales and upward earnings is mainly through the changes of sales by the companies in Pearl River Delta region of China. |
| format | Article |
| id | doaj-art-017529b2f2dd4ae0b3a11e7b33821fbc |
| institution | OA Journals |
| issn | 1076-2787 1099-0526 |
| language | English |
| publishDate | 2020-01-01 |
| publisher | Wiley |
| record_format | Article |
| series | Complexity |
| spelling | doaj-art-017529b2f2dd4ae0b3a11e7b33821fbc2025-08-20T02:03:24ZengWileyComplexity1076-27871099-05262020-01-01202010.1155/2020/66501936650193The Earnings Management Strategy of List Companies in Pearl River Delta Region of China Based on Complex Network TheoryRun-Hua Zhao0Jie Cheng1Nai-Ru Xu2The School of Finance and Accounting, Anhui Xinhua University, Hefei 230077, ChinaThe School of International Education, Anhui Xinhua University, Hefei 230077, ChinaThe School of Business, Anhui Xinhua University, Hefei 230077, ChinaThis paper aims to detect the methods of earnings management in Pearl River Delta region of China. The data were selected based on the list companies of Pearl River Delta region from 2008 to 2019 and the balanced panel analysis was adopted to pursue the results. After the random effect analysis, this study reaches the conclusion that downward earnings is through total assets, the difference between sales and receivables, fixed assets, and sales and upward earnings is mainly through the changes of sales by the companies in Pearl River Delta region of China.http://dx.doi.org/10.1155/2020/6650193 |
| spellingShingle | Run-Hua Zhao Jie Cheng Nai-Ru Xu The Earnings Management Strategy of List Companies in Pearl River Delta Region of China Based on Complex Network Theory Complexity |
| title | The Earnings Management Strategy of List Companies in Pearl River Delta Region of China Based on Complex Network Theory |
| title_full | The Earnings Management Strategy of List Companies in Pearl River Delta Region of China Based on Complex Network Theory |
| title_fullStr | The Earnings Management Strategy of List Companies in Pearl River Delta Region of China Based on Complex Network Theory |
| title_full_unstemmed | The Earnings Management Strategy of List Companies in Pearl River Delta Region of China Based on Complex Network Theory |
| title_short | The Earnings Management Strategy of List Companies in Pearl River Delta Region of China Based on Complex Network Theory |
| title_sort | earnings management strategy of list companies in pearl river delta region of china based on complex network theory |
| url | http://dx.doi.org/10.1155/2020/6650193 |
| work_keys_str_mv | AT runhuazhao theearningsmanagementstrategyoflistcompaniesinpearlriverdeltaregionofchinabasedoncomplexnetworktheory AT jiecheng theearningsmanagementstrategyoflistcompaniesinpearlriverdeltaregionofchinabasedoncomplexnetworktheory AT nairuxu theearningsmanagementstrategyoflistcompaniesinpearlriverdeltaregionofchinabasedoncomplexnetworktheory AT runhuazhao earningsmanagementstrategyoflistcompaniesinpearlriverdeltaregionofchinabasedoncomplexnetworktheory AT jiecheng earningsmanagementstrategyoflistcompaniesinpearlriverdeltaregionofchinabasedoncomplexnetworktheory AT nairuxu earningsmanagementstrategyoflistcompaniesinpearlriverdeltaregionofchinabasedoncomplexnetworktheory |