盈余管理以维持持续的盈余增长

Q4 Business, Management and Accounting

Journal of Applied Business Research Pub Date : 2018-01-01 DOI:10.19030/JABR.V34I1.10087

Kyunga Na

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引用次数: 0

摘要

在本文中，我研究了至少连续五年盈利增长的公司所进行的盈余管理模式。结果表明，这些公司的可操纵性应计利润随着公司走向盈利链的结束而加剧，而当盈利链结束时，可操纵性应计利润的程度急剧下降。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Earnings Management To Sustain Consecutive Earnings Increases

In this paper, I examine the pattern of earnings management undertaken by firms with a string of at least five-year consecutive earnings increases. Results indicate that discretionary accruals of those firms intensify as firms move towards the end of an earnings string while the extent of discretionary accruals declines sharply when the string ends.

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来源期刊

Journal of Applied Business Research Business, Management and Accounting-Business and International Management

CiteScore

0.60

自引率

0.00%

发文量

期刊介绍： The Journal of Applied Business Research (JABR) welcomes articles in all areas of applied business and economics research. Both theoretical and applied manuscripts will be considered for publication; however, theoretical manuscripts must provide a clear link to important and interesting business and economics applications. Using a wide range of research methods including statistical analysis, analytical work, case studies, field research, and historical analysis, articles examine significant applied business and economics research questions from a broad range of perspectives. The intention of JABR is to publish papers that significantly contribute to these fields.