TITLE:
Review of Earnings Management Literature
AUTHORS:
Weihao Gu
KEYWORDS:
Chinese Literature, Earnings Management, Literature Review
JOURNAL NAME:
Modern Economy,
Vol.11 No.3,
March
12,
2020
ABSTRACT: Earnings management has always been a research
hotspot in the field of accounting. This article is about the research on
earnings management published in China in the five years from 2015 to 2019,
including Economic Research, Management World, Accounting Research, Financial
Research, China Industrial Economy and World
Economy. Now I chose to sort out and summarize relevant literature as samples
to analyze the status of domestic earnings management research. The relevant
literature is summarized according to the factors affecting earnings
management, the economic consequences of earnings management, and earnings
management as an impact path classification in order to provide a reference for
future earnings management research.