Yang, Yifan and Li, Xinglei and Cheng, Weiyu and Wang, Herong and Yang, Fan and Feng, Na and Tian, Yifan (2023) Research on the Influence of Background Characteristics of Enterprise Executive Teams on Earnings Management. In: Proceedings of the 2nd International Conference on Bigdata Blockchain and Economy Management, ICBBEM 2023, May 19–21, 2023, Hangzhou, China.
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Abstract
This study is supported by the upper echelon theory and uses the modified Jones model as a benchmark to measure two types of earnings management strategies: accrual-based earnings management and real earnings management. At the same time, the study examines the impact of the overall background chara
| Item Type: | Conference or Workshop Item (UNSPECIFIED) |
|---|---|
| Date Deposited: | 04 Mar 2026 16:33 |
| Last Modified: | 17 Apr 2026 02:32 |
| URI: | http://eprints.eai.eu/id/eprint/44316 |
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