The Earnings Management Strategy of List Companies in Pearl River Delta Region of China Based on Complex Network Theory
Joint Authors
Cheng, Jie
Xu, Nai-Ru
Zhao, Run-Hua
Source
Issue
Vol. 2020, Issue 2020 (31 Dec. 2020), pp.1-5, 5 p.
Publisher
Hindawi Publishing Corporation
Publication Date
2020-12-10
Country of Publication
Egypt
No. of Pages
5
Main Subjects
Abstract EN
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.
American Psychological Association (APA)
Zhao, Run-Hua& Cheng, Jie& Xu, Nai-Ru. 2020. The Earnings Management Strategy of List Companies in Pearl River Delta Region of China Based on Complex Network Theory. Complexity،Vol. 2020, no. 2020, pp.1-5.
https://search.emarefa.net/detail/BIM-1143132
Modern Language Association (MLA)
Zhao, Run-Hua…[et al.]. The Earnings Management Strategy of List Companies in Pearl River Delta Region of China Based on Complex Network Theory. Complexity No. 2020 (2020), pp.1-5.
https://search.emarefa.net/detail/BIM-1143132
American Medical Association (AMA)
Zhao, Run-Hua& Cheng, Jie& Xu, Nai-Ru. The Earnings Management Strategy of List Companies in Pearl River Delta Region of China Based on Complex Network Theory. Complexity. 2020. Vol. 2020, no. 2020, pp.1-5.
https://search.emarefa.net/detail/BIM-1143132
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references
Record ID
BIM-1143132
